参考号：EM134159

问题 ：

Adams Corporation使用零售库存方法和定期库存系统来估计销售商品的结束库存和成本。随后的数据可用于2013年9月：

费用零售

开始库存$ 21,000 $ 35,000

Net purchases 10,500 ?

净标记4,000

净降价1,000

净销售？

The company used the average cost flow technique and estimated inventory at the end of September to be $17,437.50. If the company had used the LIFO cost flow technique, the cost-to-retail percentage would have been 50 percent.

必需的：

评估9月份零售和净销售额的净购买。