The following information for the month of April is available from the records of Ireland Department Store: At Cost At Retail Sales $74,600 Purchases $53,250 80,000 Freight-in 2,000 Additional markups 4,300 Markup cancellations 700 Markdowns 6,600 Markdown cancellations 200 Inventory, April 1 8,400 11,400 Estimate the cost of the April 30 inventory using the Conventional Retail Inventory Method: Select one: O a. $9,380 O b. $11,183 Oc $10,058 O d. $9,319 Oe. $13,668