Harvey's Junk Jewelry started business January 1, 2021, and uses the LIFO retail method to estimate ending Inventory Listed below is data accumulated for the year ended December 31, 2021 Beginning inventory Purchases Freight-in Purchase returns Net markups Net markdowns Net sales Employee discounts Cost Retail $16,800 $24,800 50,800 79,800 4,300 3,500 4,400 2,900 5,900 72,400 2,500 The numerator for the current period's cost-to-retall percentage is Multiple Choice 568.400