Almaden General Store uses a periodic inventory system and the retail inventory method to estimate ending inventory and cost of goods sold. The following data are available for the month of November 2021: Cost Retail Beginning inventory $48,000 $63,000 Net purchases 10,170 32,900 Net markups 2,500 Net markdowns 1,450 Net sales 45,000Cost of cost of goods sold for November using conventional retail inventory method would be:

	Cost	Retail
Beginning inventory	$48,000	$63,000
Net purchases	10,170	32,900
Net markups		2,500
Net markdowns		1,450
Net sales		45,000

Cost of cost of goods sold for November using conventional retail inventory method would be:

		a.$30,256.
		b.$28,039.
		c.$29,345.
		d.$27,457.