Current Attempt in Progress Blue Inc. had beginning inventory of $31,200 at cost and $52,000 at retail. Net purchases were $312,000 at cost and $442,000 at retail. Net markups were $26,000, net markdowns were $18,200, and sales revenue was $382,200. 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 $