The following information is available for the past month for a retail store: Sales $85,000 Markups $9,000 Markdowns $7,000 Purchases (at cost) $38,800 Purchases (at retail) $107.000 Beginning inventory (at cost) $30,000 Beginning inventory (at retail) $48,472 What is the ending inventory at cost using the conventional retail method? (Round cost to retail ratios to four decimal places.) A. $72,472 B. $30,315 C. $78,000 D. $164.472