Sheffield Shoe Store uses the retail inventory method for its two departments, Womens Shoes and Mens Shoes. The following information for each department is obtained.

Item		Womens Shoes		Mens Shoes
Beginning inventory at cost		$34,000		$46,500
Cost of goods purchased at cost		119,120		139,610
Net sales		178,000		187,000
Beginning inventory at retail		49,500		62,000
Cost of goods purchased at retail		182,500		189,500

Calculate cost-to-retail ratio. (Round answers to 0 decimal places, e.g. 15%.)