The following data conceming the retail inventory method are taken from the financial records of Crane Company. If the ending inventory is valued at approximately the lower of cost or market, the calculation of the cost-to-retail ratio should be based on goods available for sale at (1) cost and (2) retail, respectively, of $1113900 and $1628900 $1113900 and $1549000 $1113900 and $1573000 $1090000 and $1549000