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Swifty Stores uses the retail inventory method for its two departments, Women's Shoes and Men's Shoes. The following information for each department is obtained. Item Beginning inventory at cost Cost of goods purchased at cost Net sales Beginning inventory at retail Cost of goods purchased at retail Women's Shoes Men's Shoes 44,120 53,625 149,500 136,500 182,500 180,500 45,500 63,500 185,000 190,000 Compute the estimated cost of the ending inventory for each department under the retail inventory method. (Round answers to decimal places, e.g. $25,120.) Women's Department Men's Department Estimated cost of ending inventory