From the following, calculate the cost ratio and the cost of ending inventory to the nearest cent under the retail method.(Round the "cost ratio" to the nearest hundredth percent. Round the "cost of ending inventory" to the nearest cent.)

Net sales at retail for year	$	41,500
Beginning inventorycost	$	28,500
Beginning inventoryretail	$	50,500
Purchasescost	$	14,300
Purchasesretail	$	19,300

	Cost	Retail
Beginning inventory	$	$
Net purchases
Cost of goods available for sale	$	$
Less net sales at retail
Ending inventory at retail		$
Cost ratio		%
Ending inventory at cost		$