Kiddie World uses a periodic inventory system and the retail inventory method to estimate ending inventory and cost of goods sold. The following data are available for the quarter ending September 30, 2016:

	Cost	Retail
Beginning Inventory	31666	43536
Net Purchases	856025	1219375
Freight-In	25244
Net Markups		45659
Net Markdowns		13109
Net Sales		1214585

Estimate cost of good sold using the average cost. Answer in dollars and cents ($ 0.00 ).