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 2013:

	Cost			Retail
Beginning inventory	$	45,000		$	60,000
Net purchases		18,580			32,600
Net markups					2,200
Net markdowns					1,300
Net sales					42,000

Required:

Calculate the table to estimate the average cost of ending inventory and cost of goods sold for October. Do not approximate LCM.