May's Dress Shop's inventory at cost on January $1$ was $$43,000.$ Its retail value was $$63,000.$ During the year, May purchased additional merchandise at a cost of $$195,800$ with a retail value of $$395,800.$ The net sales at retail for the year were $$352,000.$

Calculate May's inventory at cost by the retail method.

Note: Round the "cost ratio" to the nearest whole percent.

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