Mosher Company uses the retail method to estimate the cost of ending inventory for its monthly interim reports. From the following facts, estimate Mosher 's ending inventory at cost for the end of January. (Round the cost ratio to the nearest tenth percent, X.X%, and round ending inventory to the nearest cent.)

Cost Retail

Goods Available for Sale

Beginning Inventory ? ?

Net Purchases ? ?

Cost of Goods Available for Sale ? ?

Cost ratio % ?

Net Sales at Retail ?

Inventory at Retail ?

Ending Inventory at Cost ?