As of January $1,2025,$ Windsor Inc. adopted the retail method of accounting for its merchandise inventory. Without prejudice to your solution to part $($a$),$ assume that you computed the June $30,2025,$ inventory to be $$57,240$ at retail and

the ratio of cost to retail to be $75\%.$ The general price level has increased from $100$ at January $1,2025,$ to $108$ at June $30,2025.$

Compute the June $30,2025,$ inventory at the June $30$ price level under the dollar$-$value LIFO retail method. $($Round ratios for

computational purposes to $0$ decimal places, e$.$g$.78\%$ and final answer to $0$ decimal places, e$.$g$.28,987.)$

Ending inventory at dollar$-$value LIFO cost

To prepare the store's financial statements at June $30,2025,$ you obtain the following data.

$\backslash$table$[[,$Cost,Selling Price$],[$Inventory$,$ January $1,$$$31,500,$$$42,000],[$Markdowns$,,9,900],[$Markups$,,9,300],[$Markdown cancellations,,$6,200],[$Markup cancellations,,$3,100],[$Purchases$,120,440,157,400],[$Sales revenue,,$156,600],[$Purchase returns,$3,000,4,200],[$Sales returns and allowances,,$7,300]]$