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Harvey's Junk Jewelry started business January 1, 2021, and uses the LIFO retail method to estimate ending inventory. Listed below is data accumulated for the year ended December 31, 2021: Cost Retail Beginning inventory $ 15,000 $ 23,000 Purchases 49,000 78,000 Freight-in 2.500 Purchase returns 1,700 2,600 2.000 Net markups 4,100 Net markdowns Net sales 70,600 700 Employee discounts The numerator for the current period's cost-to-retail percentage is: The numerator for the current period's cost-to-retail percentage is: A) $64,800. B) $48,100. C) $47,700. D) $49,800