Brandon Shoe Store uses the retail inventory method to estimate its monthly ending inventories. The following information is available at November 30, 2017:

At November 30, Brandon Shoe Store takes a physical inventory count at retail. The actual retail values of the investments in each department on November 30, 2017, are as follows: Women's Shoes $381,250, and Men's Shoes $426,100.
Instructions
Determine the estimated cost of the ending inventory at November 30, 2017, using the retail inventory method.
Taking It Future:
Calculate the store's loss on November 30, 2017, from theft and other causes, at retail and at cost?

Women's Shoes Men's Shoes Cost Retail 424,000 1,801,000 Cost Retail Beginning inventory Purchases Purchase returns and allowances Freight in Sales Sales returns and allowances $ 276,000 1,181,000 24,600 6,000 S 191,000 1,046,000 21,900 7,200 S 323,000 1,772,000 36,400 37,000 1,651,000 25,000 1,826,000 28,000