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	$	86		$	131
Purchases		677			1,012
Freight-in on purchases		36
Purchase returns		1			2
Net markups					4
Net markdowns					8
Net sales					922

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.)