140,000 / 200,000 = 0.7 Then what?

Macy's had an initial inventory of goods worth $40,000 at cost and $50,000 at retail. During the year, they purchased goods for $100,000 and marked it up 50% for retail. At the end of the year, the total value of goods in end-inventory at cost was $28,000. What is Macy's end inventory at retail? a. $28,000 b. $40,000 c. $112,000 d. $93,000 e) cannot be computed