In 2017, Dakota Company had net sales (at retail of $148,000. At Cost At Retail $33,700 66,000 Beginning inventory Cost of goods purchased 44,414 100,200 The above additional information is available from its records at the end of 2017. Use the retail inventory method to estimate Dakota's 2017 ending inventory at cost. (Round cost ratio to the nearest whole percentage.) Cost-to-Retail At Retail At Cost Ratio S Beginning inventory Cost of goods purchased 33,700 44,414 $ 78,114 $66,000 100,200 $ 166,200 Net sales at retail