Find the cost to retail ratio and ending inventory for men and women's shoes.

Bonita Shoe Store uses the retail inventory method for its two departments, Women's Shoes and Men's Shoes. The following information for each department is obtained. Women's Shoes Men's Shoes Item $ 24,000 $50,000 Beginning inventory at cost Cost of goods purchased at cost 135,600 151,600 Net sales 177,000 190,000 50,000 62,000 Beginning inventory at retail Cost of goods purchased at retail 178,000 190,000