The following is information related to Aliya Inc.'s 2021 company:

	Cost	retail
Beginning Inventory	$400,000	$560,000
Purchases	$2,750,000	$4,180,000
Markups		$180,000
Markup Cancellations		$30,000
Mmarkdowns		$50,000
Markdown Cancellations		$10,000
Ssales		$4,200,000

Asked:

If the company conducts an assessment of the final inventory using the cost retail inventory method, then calculate:

1. Inventory value at end of 2021 at unit price (ending inventory at retail)

2. Cost to retail ratio with cost retail inventory method

3. Inventory value at the end of 2021 using retail acquisition price method.