2Kicks Shoe Store uses the retail inventory method for its two departments, Women's D Shoes and Men's Shoes. The following information for each department is obtained. Women'sMens Shoes Item Shoes Beginning inventory at cost Cost of goods purchased at cost Net sales Beginning inventory at retail Cost of goods purchased at retail 25,000 45,000 110,000 136,300 178,000 185,000 60,000 46,000 179,000185,000 Instructions Compute the estimated cost of the ending inventory for each department under the retail inventory method