Complete the following schedule by using the retail method to estimate ending inventory for September and October.
	September					October
	Cost			Retail		Cost		Retail
Beginning inventory..	$106,000			$155,000
Cost of goods purchased.	600,000			950,000		550,000		1,000,000
Goods available for sale
Less: Net sales at retail..				780,000				820,000
Ending inventory at retail
Cost of retail ratio
Estimated ending inventory