Buffalo Industries uses the retail inventory method for its two departments: men's shoes and women's shoes. The following information is obtained for each department:

Item		Mens Shoes			Womens Shoes
Beginning inventory at cost		$36,000			$47,000
Beginning inventory at retail		57,000			87,000
Cost of goods purchased		214,000			317,000
Retail price of goods purchased		354,000			565,000
Net sales		374,000			512,000

Calculate the estimated cost of the ending inventory for each shoe department under the retail inventory method. (Round cost to retail ratio to 2 decimal places, e.g. 52.75 and final answers to 0 decimal places, e.g. 5,275.)

		Mens Shoes		Womens Shoes
Estimated cost of ending inventory		$enter a dollar amount rounded to 0 decimal places		$enter a dollar amount rounded to 0 decimal places