The following data concerning the retail inventory method are taken from the financial records of Stone Company.

Cost Retail

Beginning inventory $ $119,000$ $$170,000$

Purchases $448,000640,000$

Freight$-$in $12,000$

Net markups $40,000$

Net markdowns $28,000$

Sales $672,000$

$13.$ The ending inventory at retail should be

A$.$ $$178,000.$

B$.$ $$138,000.$

C$.$ $$150,000.$

D$.$ $$105,000.$

$14.$ If the ending inventory is to be 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

A$.$ $$567,000$ and $$810,000.$

B$.$ $$579,000$ and $$822,000.$

C$.$ $$579,000$ and $$810,000.$

D$.$ $$579,000$ and $$850,000.$