Use the inventory table and the gross profit inventory method to estimate the ending inventory and cost of gor sold if a $30\%$ gross profit is realized on sales and net sales are $$115,600.$UnitsCost perRetail priceDate of purchasepurchasedunitBeginning inventory$43$$$840$February $522$$$1,760$February $1917$$$975$March $329$$$480$Total cost$$36,120$$$38,720$$$16,575$$$13,920$per unit $$975$$$2,125$$$2,006$$$610$Total retail value$$41,925$$$46,750$$$34,102$$$17,690$Goods available for saleUnits soldEnding inventory$1118130$$$140,467$The estimated cost of goods sold is $Ending inventory is $