102) Patel Packing had the following information for its inventory: Beginning inventory: cost $107,000; retail $130,000 Net purchases: cost $58,000; retail $120,000 Sales at retail: $145,000 What is the estimated cost of the ending inventory? A) $105,000. B) $57,102. C) $69,300. D) $44,188. E) $57,750