Andover Stores uses the average cost retail method to estimate its ending inventory. Information as of June 30, 2021, is as follows: Beginning inventory Net purchases Net sales Cost $ 49,000 249,000 Retail $ 86,000 414,000 404,000 Required: Use the retail method to estimate the June 30, 2021, inventory (Round "Cost-to-retail percentage" to 1 decimal place.) Estimated ending inventory (Al Retail) Estimated ending inventory (Al Cost)