Harvey's Junk Jewelry started business January $1,2024,$ and uses the LIFO retail method to estimate ending inventory. Listed below is data accumulated for the year ended December $31,2024$:

Cost Retail

Beginning inventory $ $15,500$ $ $23,500$

Purchases $49,50080,500$

Freight$-$in $3,000$

Purchase returns $2,2003,100$

Net markups $3,600$

Net markdowns $5,100$

Net sales $71,100$

Employee discounts $1,200$

The estimated ending inventory at cost is:

Note: Round cost$-$to$-$retail ratio to $2$ decimal places. Answers are either of these four $$17,783.$

$$17,873.$

$$17,886.$

$$17,831.$