A store posts the following figures: cost retail opening inv $49,000 $93,000 gross purchases $57,000 $132,000 return to vendor $2,500 $5,000 freight $1,500 gross sales $112,000 customer returns $4,000 transfer out $3,000 markdowns $32,000 closing physical inventory $72,250 Calculate the closing book inventory at retail (RBI) (10 points) Calculate the Cumulative MU% of this inventory (5 points) Calculate the cost value of this closing book inventory (5 points) Calculate the overage or shortage in $ and % (5 points) If the planned shortage was estimated at 2.5% was the actual shortage or overage higher or lower than anticipated? By how much in $ and %? (5 points)