Trask Inc. uses the average cost retail method to estimate its ending inventory. Partial information at June 30, 2021, is as follows: Cost $ 62,000 238,000 Beginning inventory Net purchases Net sales Ending inventory Retail ??? 319,000 430,000 42,000 Required: Assuming Trask's cost-to-retail = 60%, compute Trask's beginning inventory at retail. Beginning inventory at retail