Store has the following information available:

Cost

Selling Price

Other

Purchases during January 2003.

$120,000

$170,000

Inventory balance January 1, 2003

$48,000

62,000

Sales during January.

180,000

Average gross margin rate for the last three years

25%

1. On the basis of this information, estimate the cost of inventory on hand at January 31,2003, using the gross margin method. Round to the nearest whole percent.

2. How accurate do you think this method is?