Ayayai Inc. had beginning inventory of $20,000 at cost and $30,100 at retail. Net purchases were $156,577 at cost and $214,000 at retail. Net markups were $10,600, net markdowns were $6,000, and sales were $185,000. Calculate the ending inventory at cost using the retail method. (Round cost-to-retail ratio to 2 decimal places, e.g. 15.21% and the final answer to 0 decimal places, e.g. 5,275.) Ending inventory $