Grouper Inc. had beginning inventory of $20,000 at cost and $29,300 at retail. Net purchases were $155,896 at cost and $211,000 at retail. Net markups were $12,000, net markdowns were $8,000, and sales were $190,000. Calculate the ending inventory at cost using the retail method. (Round cost-to-retail ratio to 2 decimal places, e.g. 15.21% and the final answer to 0 decimal places, e.g. 5,275.) Ending inventory $enter the ending inventory in dollars rounded to 0 decimal places