On the basis of the following data, determine the estimated cost of the inventory as of March 31 using the retail method. 
Definitions:
Oppression
The systematic and unjust exercise of power and control over a group, limiting their freedom and rights.
Attitudinal Foundations
The basic underlying beliefs or attitudes that shape an individual's perception, behavior, and response to various situations.
Intuition
The ability to understand or know something immediately based on feelings rather than facts or evidence.
Sympathetic Nervous
Pertaining to the part of the autonomic nervous system involved in preparing the body for rapid, involuntary action in response to stress.
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