Drill Problem 18-18 to 18-19 (Static) [LU 18-2 (4) Complete the following (assume $90,000 of overhead to be distributed): (Round the "Ratio" to 2 decimal places.) Square Feet Ratio Amount of Overhead Allocated 10,000 Department A Department B 0.25 30.000 0.25 0.75 Given the following, calculate the estimated cost of ending inventory using the gross profit method. Gross profit on sales Beginning inventory 554 $ 29,000 Net purchases Net sales at retail $ 3,900 $ 17,000 Estimated cost of ending inventory