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10 Roberson Corporation uses a periodic inventory system and the retail inventory method. Accounting records provided the following information for the 2021 fiscal year: Retail Cost $260,000 $ 480,000 1,220,000 Beginning inventory Net purchases Freight-in Net markups 661,000 27,200 Skipped 24,000 Net markdowns Normal spoilage 12,000 9,000 1,380,000 Sales eBook The company records sales to employees net of discounts. These discounts totaled $23,000 for the year. Print Estimate ending inventory and cost of goods sold using the conventional method. (Round ratio calculation to 2 decimal places (i.e., 0.1234 should be entered as 12.34%.)) References Cost Retail Cost-to-Retail Ratio Beginning inventory $ Plus: Purchases Freight-in Net markups Goods available for sale Less: Net markdowns Goods available for sale Cost-to-retail percentage Less: Normal spoilage Less: Net sales Sales Employee discounts Estimated ending inventory at retail Estimated ending inventory at cost Estimated cost of goods sold 5 points 260,000 $ 661,000 27,200 948,200 $ 480,000 1,220,000 24,000 1,724,000 (12,000) 1,712,000 (9,000) (1,380,000) (23,000) 300,000 8 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, 2021: Cost Beginning inventory Net purchases Freight-in Retail $460,000 $ 590,000 940,000 1,370,000 52,700 Net markups Net markdowns 64,000 34,000 1,280,000 Net sales. eBook Estimate ending inventory and cost of goods sold (LIFO). (Round ratio calculation to 2 decimal places (i.e., 0.1234 should be entered as 12.34%.)) Print References Cost Cost-to-Retail Ratio Retail Beginning inventory Plus: Net purchases Freight-in Net markups Less: Net markdowns Goods available for sale (excluding beg. Inventory) Goods available for sale (including beg. Inventory) Cost-to-retail percentage Less: Net sales Estimated ending inventory at retail Estimated ending inventory at cost Estimated cost of goods sold 5 points $ 460,000 940,000 52,700 0 0 992,700 1,452,700 $ 1,452,700 $ 590,000 1,370,000 0 64,000 34,000 1,400,000 1,990,000 1,280,000 710,000