TB Problem 9-156 (Algo) Andover Stores uses the average cost retail method to estimate its ending inventory. Information as of June 30, 2021, is as follows: Beginning inventory Net purchases Net sales Cost $ 44,000 244,000 Retail $ 81,000 419,000 399,000 Required: Use the retail method to estimate the June 30, 2021, inventory (Round "Cost-to-retail percentage" to 1 decimal place.) Estimated ending inventory (At Retail) Estimated ending inventory (At Cost)