1. calculate the closing book inventory at retail

2. calculate the C.U.M of this inventory

A store posts the following figures: cost retail $49,000 $57,000 $2,500 $1,500 $93,000 $132,000 $5,000 opening iny gross purchases return to vendor freight gross sales customer returns transfer out markdowns closing physical inventory $112,000 $4,000 $3,000 $32,000 $72,250