Bramble Inc. had beginning inventory of $21,600 at cost and $36,000 at retail. Net purchases were $220,000 at cost and $306,000 at retail. Net markups were $18,000, net markdowns were $12,600, and sales revenue was $264,600. Assume the price level increased from 100 at the beginning of the year to 115 at year-end. Compute ending inventory at cost using the dollar-value 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.) Ending inventory using the dollar-value LIFO retail method $