The records of Concord Menswear report the following data for the month of September: Sales $118,000 Purchases (at cost) $66,600 Sales returns 2,800 Purchases (at sales price) 118,000 Additional markups 11,700 Purchase returns (at cost) 3,500 Markup cancellations 2,300 Purchase returns (at sales price) 3,800 Markdowns 10,100 Beginning inventory (at cost) 36,502 Markdown cancellations 3,600 Beginning inventory (at sales price) 48,300 Freight on purchases 4,600 (a) Estimate the ending inventory using the retail inventory method. (Round intermediate calculations to 2 decimal place, e.g. 15.21% and the final answers to 0 decimal places, e.g. 5,275.) Ending inventory, at retail $enter a dollar amount Ending inventory, at cost $enter a dollar amount (b) The parts of this question must be completed in order. This part will be available when you complete the part above.