Please help solve and provide an explanation, the answer is not 71% or 72%.

Kiddie World uses a periodic inventory system and the retail inventory method to estimate ending inventory and cost of goods sold. The following data are available for the quarter ending September 30, 2021: Beginning inventory Net purchases Freight-in Net markups Net markdowns Net sales Cost Retail $410,000 $ 545,000 910,000 1,320,000 44,400 59,000 29,000 1,255,000 Estimate ending inventory and cost of goods sold (LIFO). (Round ratio calculation to 2 decimal places (i.e., 0.1234 should be entered as 12.34%.)) Answer is complete but not entirely correct. Cost Retall Cost-to- Retail Ratio $ 545,000 1,320,000 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) 410,000 $ 910,000 44.400 0 0 0 954,400 1,364.400 59,000 29,000 1,350,000 1,895,000 Cost-to-retail percentage 71.00% X 0 1,255,000 640,000 Less: Net sales Estimated ending inventory at retail Estimated ending inventory at cost Estimated cost of anods sold 454,400 X 910 000