20-31 please

20. Given the following: 945 pr 13 Purchased ns at Sp. 17 Pachs S140 FIFO method: 16 units left in inventory The cost of goods sold is: 21. Bob's Clothing Shop's inventory at cost was $30,000 on January 1. Its retail value is $42,000. During the year, Bob's Clothing Shop purchased additional merchandise at a cost of $196,000 with a retail value of $368,000. The net sales at retail for the year were $310,000. Calculate Bob's inventory at cost by the retail method. Round the cost ratio to the nearest whole percent