$3\mathrm{.}46$ Merchandising cost flows, two product lines $($LO$3).$ The Great Plains Cooperative Society $($GPC$)$ offers a wide range of gourmet foods $($including organic foods$)$ as well as an extensive selection of wine at its only store. To deal with rising costs and recent losses, as well as a major cash shortage, the cooperative store is planning to raise prices.

The board has assembled the following data:

Gross sales

$$4,345,800$

Cost of goods sold

$3,524,600$

Store staff salaries

$235,320$

Store rental & utilities

Other miscellaneous expenses

$145,290$

$97,000$

Digging deeper, you find the following additional data:

$\backslash$table$[[,$Wine,Groceries$],[$Beginning inventory,$$284,600,$$$145,600$