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, I = L eztamheducatiomcom Cl y E] i ii] Test #3 Saved Help Save 3. Exit Submit Cornhusker Can Co. uses the conventional retail method to estimate ending inventories. The following data has been summarized for 44 year ended December 31. 2021: Cost: Retail Inventory, January 1 S 80,000 $126,000 Purchases 166,000 244,000 5 Net markups 9,100 points Net markdowns 8,200 Normal spoilage 13,200 Employee discounts 15,600 Net sales 238,000 Required: Estimate the cost of ending inventory applying the conventional retail method. Assume that sales are recorded net of employee discounts. (Round "Cosmo-retail percentage" to 1 decimal place.)