The following data concerning the retail imventory method are taken from the financial records of Wildhorse 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 bayed on goods available for sale at (1) cost and (2) retail, respectively, of $1134900and$1739900$1110000and$1659000$1134900and$1659000.$1134900and$1683000