I got A right but I got B wrong. Please show your work so I can see where I went wrong!

Mark Price Company uses the gross profit method to estimate inventory for monthly reporting purposes. Presented below is information for the month of May.

Inventory, May 1 $ 175,500
Purchases (gross) 648,200
Freight in 31,600
Sales revenue 1,050,800
Sales returns 75,600
Purchase discounts 12,290

(a) Compute the estimated inventory at May 31, assuming that the gross profit is 30% of sales.

The estimated inventory at May 31 $

(b) Compute the estimated inventory at May 31, assuming that the gross profit is 30% of cost. (Round percentage of sales to 2 decimal places, e.g 78.74% and final answer to 0 decimal places, e.g. 6,225.)

The estimated inventory at May 31 $ ___________________