Splish Brothers Shoe Store 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 $37,000 $43,000 Beginning inventory at retail 60,000 85,000 Cost of goods purchased 215,000 322,000 Retail price of goods purchased 349,000 564,000 Net sales 374,000 529,000 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 O decimal places, e.g. 5,275.) Men's Shoes Estimated cost of ending inventory $ Women's Shoes +A $