Please can you show step how find % and Est. end-inventory at cost?

Estimate ending inventory and cost of goods sold (LIFO). (Round ratio calculation to 2 decimal pla as 12.34%.)) Answer is complete but not entirely correct. Cost Retail Cost-to- Retail Ratio $ 610,000 1,390,000 Beginning inventory Plus: Net purchases Freight-in Net markups Less Net markdowns Goods available for sale (excluding beg. Inventory) Goods available for sale (including beg. Inventory) 480,000 950,000 11,300 0 0 0 66,000 36,000 1,420,000 2,030,000 961,300 1,441,300 Cost-to-retail percentage 0.00% * 0 Less Net sales Estimated ending inventory at retail Estimated ending inventory at cost Estimated cost of goods sold 1,290,000 740,000 $ X 0 1,441,300