Blue Inc. had beginning inventory of $11,800 at cost and $21,100 at retail. Net purchases were $131,580 at cost and $183,400 at retail. Net markups were $9,500, net markdowns were $6,900, and sales revenue was $138,600. 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.)

Ending inventory using the conventional retail method

$enter the ending inventory using the conventional retail method in dollars rounded to 0 decimal places