Kicks 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 Men's Item Shoes Shoes Beginning inventory at cost $25,000 $45,000 Cost of goods purchased at cost 110,000 136,300 Net sales 178,000 185,000 Beginning inventory at retail 46,000 60,000 Cost of goods purchased at retail 179,000 185,000 Calculate cost-to-retail ratio. Women's Men's Shoes Shoes Cost-to-retail ratio % %