can anyone help me with this accounting question?

Retail Inventory Method Uncle Butch's Hunting Supply Shop reports the following information related to inventory: Cost Retail Beginning inventory $ 92,000 $ 35,000 75,000 Purchases Net additional markups Net markdowns 200,000 15,000 (22,000) $285,000 (178,000) Goods available for sale $110,000 Sales Ending inventory at retail $ 107,000 Calculate Unde Dutch's Hunting Supply Shop's ending inventory using the retail inventory method under the lower of average cost or market assumption. Round the cost-to-retail ratio to 3 decimal places. 38,339 X