Calculate the cost of food sales under a periodic inventory system for the period ended October 31 given the following information:

inventory on october 31 is 7,000

sales for the period were 200,000

purchases for the period were 69,000

inventory on september 30 was 8,000

Free employee meals for the period were as follows:

room department is 500

food department is 900

administrative and general department is 375