The following information is available for the past month for a retail store: Sales Markups Markdowns Purchases (at cost) Purchases (at retail) Beginning inventory (at cost) $83,000 $9,000 $9,000 $38,800 $107,000 $30,000 Beginning inventory (at retail) $48,131 What is the ending inventory at cost using the conventional retail method? (Round cost-to-retail ratios to four decimal places.) A. $72,131 B. $164,131 O C. $74,000 OD. $30,237