Ayayai Inc. uses the retail inventory method to estimate ending inventory for its monthly financial statements. The following data pertain to a single department for the month of October $2026.$

Inventory, October $1,2026$

At cost

At retail

Purchases $($exclusive of freight and returns$)$

At cost

At retail

Freight$-$in

Purchase returns

At cost

At retail

Markups

Yarkup cancellations

$$52,500$

$78,300$

$251,108$

$415,100$

$16,800$

$5,400$

$7,900$

$8,800$

$2100$