Answer:
A. $ 98,210
B1. Cost to retail percentage 60%
B2. Cost to retail percentage 65.73 %
B3. Cost to retail percentage 58 %
B4. Cost to retail percentage 63.33 %
Explanation:
A. Computation for the ending inventory at retail
 Inventory at Retail
Beginning Inventory	$ 100,000
Purchase ( Net )	$ 200,000
Net Markup	$ 10345
Less Net Markdown	($26,135)
Less Sales Revenue	($ 186,000)
Ending Inventory $ 98,210
Therefore the ending inventory at retail will be $ 98,210
B1) Computation for a cost-to-retail percentage 
 Excluding both markups and markdowns.
 Cost to Retail Percentage
Excluding both Markup and Markdown
 Cost	Retail
Beginning Inventory	$ 58,000	$ 100,000
Purchase (Net)	$ 122,000	$ 200,000
Total	$ 180,000	$ 300,000
Cost to retail percentage = $180,000/$300,000 Cost to retail percentage = 60%
B2. Computation for a cost-to-retail percentage Excluding Markups but Including Markdown
 Cost	Retail
Beginning Inventory	$ 58,000	$ 100,000
Purchase (Net)	$ 122,000	$ 200,000
Less Mark down ($ 26,135)
Total	$ 180,000	$273,865
Cost to retail percentage= $180,000 /$ 273,865*100
Cost to retail percentage= 65.73 %
B3. Computation for a cost-to-retail percentage Excluding Markdowns but including Markups
 Cost	Retail
Beginning Inventory	$ 58,000	$ 100,000
Purchase Net	$ 122,000	$ 200,000
Add Net Markups $ 10,345
Total	$180,000	$ 310,345
Cost to retail percentage = $180,000 / $ 310,345*100
 Cost to retail percentage = 58 %
B4. Computation for a cost-to-retail percentage Including both Markups and Markdown
 Cost	Retail
Beginning Inventory	$58,000	$100,000
Purchase Net	$ 122,000	$ 200,000
Net Markups $ 10,345
Less Net Mardown ($26,135)
Total	$ 180,000	$ 284,210
Cost to retail percentage = $ 180,000/ $ 284,210 × 100
Cost to retail percentage = 63.33 %
Therefore the cost-to-retail percentage are:
 B1. Cost to retail percentage 60%
B2. Cost to retail percentage 65.73 %
B3. Cost to retail percentage 58 %
B4. Cost to retail percentage 63.33 %