San Lorenzo General Store 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 month of October 2018:

	Cost			Retail
Beginning inventory	$	36,000		$	51,000
Net purchases		13,890			31,700
Net markups					1,300
Net markdowns					850
Net sales					33,000

Required: Complete the table below to estimate the average cost of ending inventory and cost of goods sold for October.