Bonita Inc. had beginning inventory of $12,580 at cost and $18,500 at retail. Net purchases were $132,080 at cost and $161,300 at retail. Net markups were $10,300, net markdowns were $6,500, and sales revenue was $136,300. Compute ending inventory at cost using the LIFO retail method. (Round ratios for computational purposes to 1 decimal place, e.g. 78.7% and final answer to O decimal places, e.g. 28,987.)