Tang Inc. uses retail inventory method. The following information is available for the current year:
Beginning Inventory -cost 117000 retail- 183000
Purchases -cost 442000. retail- 623000
Freight in - cost- 8000. retail- ---
Employee discount - cost- ---- retail- 3000
Net Markups - cost- --- retail- 22000
Net Markdowns - cost - --- retail : 30000
Sales- cost- --- retail: 585000

If the ending inventory is to be estimated using the retail method, the calculation of the cost-to-retail ratio should be based on cost and retail of-

a) $450000 and $645000
b) $567000 and $828000
c) $559000 and $795000
d) $567000 and $798000