As of January 1, 2025, Flounder 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. Without prejudice to your solution to part (a), assume that you computed the June 30,2025 , inventory to be $54,000 at retail and the ratio of cost to retail to be 79%. 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