78.5%.

73.8%.

69.2%.

72.0%.

FIFA Footballs uses a periodic inventory system and the average cost retail method to estimate ending inventory and cost of goods sold. The following data is available from the company records for the month of September 30, 20x2: Cost Retail $122,500 391,000 Beginning inventory Net purchases Net markups Net markdowns Net sales $147 000 585 000 BB 500 5200 605 000 wa FIFA's average cost-to-retail percentage is