The following data concerning the retail inventorymethod are taken from the financial records of Cullumber 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 $1092900 and $1439000. $1070000 and $1439000. $1092900 and $1463000. $1092900 and $1517900