Wildhorse Inc. uses the retail inventory method. The following information is available for the current year: Cost Retail Beginning inventory $119200 $184000 Purchases 443300 623400 Freight-in 8000 Employee discounts 3000 23400 31400 Net markups Net markdowns Sales 584200 If the ending inventory is to be estimated using the retail method, the calculation of the cost-to-retail ratio should be based on cost and retail of O $562500 and $796400. O $451300 and $646800. O $570500 and $830800. O $570500 and $799400.