Crane Inc. uses the retail inventory method to estimate ending inventory for its monthly financial statements. The following data pertains to a single department for the month of October 2023 Inventory, October 1, 2023 At cost- At retail Purchases (exclusive of freight and returns) At cost At retail Freight-in $52,400 78.300 277,584 427,600 16,500 Purchase returns At cost 5.600 At retail 8.000 Markups 9,100 Markup cancellations 2.100 Markdowns (net) 3,600 Normal spoilage and breakage (at retail) 10,000 3. Sales revenue 386.700 MacBook Pro