Brandon Shoe Store uses the retail inventory method to estimate its monthly ending inventories. The following information is available at November 30, 2021:

		Womens Shoes				Mens Shoes
		Cost		Retail		Cost		Retail
Beginning inventory		$276,000		$424,000		$191,000		$323,000
Purchases		1,181,000		1,801,000		1,046,000		1,772,000
Purchase returns and allowances		24,600		37,000		21,900		36,400
Freight in		6,000				7,200
Sales				1,826,000				1,651,000
Sales returns and allowances				28,000				25,000

At November 30, Brandon Shoe Store takes a physical inventory count at retail. The actual retail values of the inventories in each department on November 30, 2021, are as follows: Womens Shoes $381,250, and Mens Shoes $426,100. Determine the estimated cost of the ending inventory at November 30, 2021, using the retail inventory method. (Round cost-to-retail ratios to 1 decimal place, e.g. 52.7% and final answers to 0 decimal places, e.g. 5,275.)

		Ending inventory at cost
Womens Shoes		$
Mens Shoes		$