Boyne Inc. had beginning inventory of $15,249 at cost and $22,100 at retail. Net purchases were $155,323 at cost and $210,000 at retail. Net markups were $11,000; net markdowns were $9,100; and sales revenue was $154,200. 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 0 decimal places, e.g. 28,987.)

Ending inventory using LIFO retail method

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