The records of Flint Menswear report the following data for the month of September:

Sales			$117,800		Purchases (at cost)			$68,700
Sales returns			2,700		Purchases (at sales price)			116,000
Additional markups			11,000		Purchase returns (at cost)			2,600
Markup cancellations			2,200		Purchase returns (at sales price)			3,700
Markdowns			10,100		Beginning inventory (at cost)			42,200
Markdown cancellations			3,800		Beginning inventory (at sales price)			48,200
Freight on purchases			4,000

(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