Ebihara Klopsis Dress Makers adopts the average cost retail method to calculate inventories. Data for the first six months of 2021 include: beginning Inventory at cost and retail were $79,500 and $133.000, net purchases at cost and retail were $325,000 and $493,000, and sales during the first six months totaled $503,000. Inventory calculated at June 30, 2021, would be: Multiple Choice Alemany Green Brewery had the following April transactions for its IPA beer, which had a balance of 390 qts. 54 20 per quart on April 1. Purchases Apr. 10 Apr. 14 Apr. 20 590 qte e $4.30 490 qts @ $4.40 490 qts @ $4.45 Sales : Apr. 3 Apr. 12 Apr. 26 380 qts 590 qts 390 gts The ending inventory assuming LIFO and a periodic inventory system is: (Round your final answer to two decimal places.)