Headlands 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 Men's Shoes Women's Shoes Beginning inventory at cost $35,000 $46,000 Beginning inventory at retail 56,000 86,000 Cost of goods purchased 212,000 316,000 Retail price of goods purchased 334,000 552.000 Net sales 354,000 498,000 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, eg. 52.75 and final answers to O decimal places, e.g. 5,275.)