Use the inventory table and the gross profit inventory method to estimate the ending inventory and cost of goods sold if a 30% gross profit is realized on sales and net sales are $115,290. Date of purchase Retail price Total retail Units purchased Cost per unit Total cost per unit value Beginning inventory 43 $860 $36.980 $985 $42,355 February 5 23 $1,770 $40,710 $2.115 $48.645 February 19 18 $965 $17,370 $2,016 $36,288 March 3 30 $470 $14,100 $610 $18,300 Goods available for sale 114 $145,588 Units sold 80 Ending inventory 34 The estimated cost of goods sold is $