The records of Marigold Menswear report the following data for the month of September: Sales $118,300 Purchases (at cost) $67,600 Sales returns 2,600 Purchases (at sales price) 121,000 Additional markups 10,900 Purchase returns (at cost) 3,400 Markup cancellations 2,500 Purchase returns (at sales price) 3,600 Markdowns 9,900 Beginning inventory (at cost) 41,400 Markdown cancellations 3,100 Beginning inventory (at sales price) 49,800 Freight on purchases 4,200