Use the inventory table and the gross profit inventory method to estimate the ending inventory and cost of goods sold if a $40\%$ gross profit is realized on sales and net sales are $$115,940.$

$\backslash$table$[[$Date of purchase,$\backslash$table$[[$Units$],[$purchased$]],\backslash$table$[[$Cost per$],[$unit$]],\backslash$table$[[$Total$],[$cost$]],\backslash$table$[[$Retail price$],[$per unit$]],\backslash$table$[[$Total retail$],[$value$]]],[$Beginning inventory,$42,$$$830,$$$34,860,$$$975,$$$40,950$