Sweet Acacia Industries uses the retail inventory method for its two departments: men's shoes and women's shoes. The following information is obtained for each department:

Item		Mens Shoes			Womens Shoes
Beginning inventory at cost		$ 34,000			$ 47,000
Beginning inventory at retail		56,000			82,000
Cost of goods purchased		222,000			324,000
Retail price of goods purchased		349,000			577,000
Net sales		365,000			519,000

Calculate the estimated cost of the ending inventory for each shoe department under the retail inventory method for men's shoes and women 's shoes. (Round cost to retail ratio to 2 decimal places, e.g. 52.75, and final answers to 0 decimal places, e.g. 5,275.)

Mens Shoes		Womens Shoes