Calculate the cost of food sales under a periodic inventory system for the period ended November 30 given the following information:

 

 

• Inventory on November 30 is $ 6, 000
• Sales for the period were $ 450,000
• Purchases for the period were $ 72,000
• Inventory on October 31 was $ 5,000

 

Free employee meals for the period were as follows:

 

• Rooms Department $ 650
• Food Department $ 1,000
• Administration and General Department $ 220