As of January 1, 2025, Flint Inc. adopted the retail method of accounting for its merchandise inventory. To prepare the store's financial statements at June 30, 2025, you obtain the following data. Cost Selling Price Inventory, January 1 $31,000 $41,000 Markdowns 11,600 Markups 8,400 Markdown cancellations 7,000 Markup cancellations 3,100 Purchases 90,860 155,400 Sales revenue 153,700 Purchase returns 3,000 3,600 Sales returns and allowances 7,900 (b) Without prejudice to your solution to part (a), assume that you computed the June 30, 2025, inventory to be $63,720 at retail and the ratio of cost to retail to be 76%. 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 O decimal places, e.g. 78% and final answer to O decimal places, e.g. 28,987.) Ending inventory at dollar-value LIFO cost $