Smith-Kline Company maintains inventory records at selling prices as well as at cost. For 2018, the records indicate the following data:

	($ in 000s)
	Cost			Retail
Beginning inventory	$	85		$	130
Purchases		676			1,011
Freight-in on purchases		35
Purchase returns		1			2
Net markups					3
Net markdowns					7
Net sales					921

Required: Use the retail method to approximate cost of ending inventory in each of the following ways: (Enter your answers in thousands. Round your cost-to-retail percentage calculation and final answers to 2 decimal places.)