Headgear Etc has three lines of hats: baseball, winter, and fashion. On May 18, 2023, Headgear Etc had a fire that destroyed the baseball hat inventory. Sales for the period January 1 to May 18 for the baseball hats were $790,000. Inventory at January 1, 2023, for the baseball hats was $105,000 (cost), $300,000 (retail). Purchases made from January 1 to May 18 for the baseball hats at cost were $260,000 and at retail were $740,000. Use the retail method to calculate the cost of the inventory lost in the fire Complete the table below. (Enter the cost-to-retail ratio as a percentage rounded to the nearest whole number, X%. Round the estimated ending inventory at cost to the nearest whole dollar.) Baseball Hats Beginning inventory Cost of goods purchased Goods available for sale Less: Sales at retail Ending inventory remaining at retail Cost to retail ratio: Estimated ending inventory at cost At Cost At Retail