Brandon Shoe Store uses the retail inventory method to estimate its monthly ending inventories. The following information is available at November 30, 2021: Women's Shoes Men's Shoes Cost Retail Cost Retail Beginning inventory $276,000 $424,000 $191,000 $323,000 Purchases 1,181,000 1,801,000 1,046,000 1,772,000 Purchase returns and allowances Freight in 24,600 37,000 21,900 36,400 6,000 7,200 Sales 1,826,000 1,651,000 Sales returns and allowances 28,000 25,000 At November 30, Brandon Shoe Store takes a physical inventory count at retail. The actual retail values of the inventories in each department on November 30, 2021, are as follows: Women's Shoes $381,250, and Men's Shoes $426,100.