Zhang 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………………...…..$ 36,000…………………..$ 45,000

Beginning inventory at retail…………………...58,050…………………….95,750

Cost of goods purchased…………………...…...216,000…………………...315,000

Retail price of goods purchased…………........348,400…………………...670,200

Net sales…………………………….............…………365,000…………………...635,000

Instructions

Calculate the estimated cost of the ending inventory for each shoe department under the retail inventory method.