Blossom Inc. had beginning inventory of $12,800 at cost and $18,800 at retail. Net purchases were $107,152 at cost and $161,300 at retail. Net markups were $10,300, net markdowns were $6,500, and sales revenue was $140,400. Compute ending inventory at cost using the conventional 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.)