The records of windsor’s boutique report the following data for the month of april.

sales revenue $107,900
purchases (at cost) $51,900
sales returns 2,000
purchases (at sales price) 82,700
markups 10,900
purchase returns (at cost) 2,000
markup cancellations 1,700
purchase returns (at sales price) 3,100
markdowns 8,600
beginning inventory (at cost) 28,117
markdown cancellations 2,800
beginning inventory (at sales price) 47,500
freight on purchases 2,400

compute the ending inventory by the conventional retail inventory method.

Ending Inventory by Conventional Retail Inventory Method 24,600

Explanation:

The format for Conventional Retail Inventory Method of Windsor's Boutique For the month of April

                                            Cost                          Retail

Beginning Inventory        28,117                         47,500

Purchases                        51,900                        82,700

Freight on purchases       2,400

Purchases Return            (2,000)                         (3,100)

Add:Markups                                                         10,900

Less :Markup Cancellations                                 ( 1,700)

Goods Available for Sale 80,417                        136,300

Less : Markdown                                                  (8600)    

Add: Markdown Cancellation                               2800

Less: Sales                                                        (107,900)

Add: Sales Return                                                 2,000

Ending Inventory at Retail                                 24,600

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