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

Inventory on December 31 is $5000

Sales for the period were $150,000

Purchases for the period were $47,000

Inventory on November 30 was $7,000

Free employee meals for the period were as follows:

Rooms Department $500

Food Department 900

Administrative and General Department 200