*BE8.28 ( LOO 12) Lang Inc. had beginning inventory of $22,000 at cost and $30,000 at retail. Net purchases were $157,500 at cost and $215,000 at retail. Net markups were $10,000, net markdowns were $7,000, and sales were $184,500. Calculate the ending inventory at cost using the retail method. Round the cost-to-retail percentage to two decimal places