Boyne Inc. had beginning inventory of $14,760 at cost and $24,600 at retail. Net purchases were $147,600 at cost and $209,100 at retail. Net markups were $12,300; net markdowns were $8,610; and sales were $193,110. Compute ending inventory at cost using the conventional retail method. (Round computation for cost-to-retail ratio percentage and answer to 0 decimal places, e.g. 25,250.)