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Kiddie World uses a periodic inventory system and the retail inventory method to estimate ending inventory and cost of goods sold. The following data are available for the quarter ending September 30, 2021 Beginning inventory Net purchases Freight-in Net markupa Net markdowns Net sales Cost Retail $400,000 $ 535,000 905,000 1,310,000 45,000 50,000 28,000 1,250,000 Estimate ending inventory and cost of goods sold using the conventional method. (Round ratio calculation to 2 decimal places (le 0.1234 should be entered as 12.34%.)) Cost Retail Cost-to-Retall Ratio $ 400,000 $ 905,000 45,000 535,000 1,310,000 Beginning inventory Plus: Net purchases Freight-in Net markups Goods available for sale Less: Net markdowns Goods available for sale 58,000 1.903.000 (28,000) 1.875,000 1,350,000 Cost-to-retail percentage (1.250,000) $ 625.000 Less: Not sales Estimated ending inventory at retail Estimated ending inventory at cost Estimated cost of goods sold