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 $ $16,100$ $ $24,100$

Purchases $50,10079,100$

Freight$-$in $3,600$

Purchase returns $2,8003,700$

Net markups $2,550$

Net markdowns $5,200$

Net sales $71,700$

Employee discounts $1,800$

The estimated ending inventory at retail is:

Multiple Choice

$$26,200.$

$$24,400.$

$$23,350.$

$$24,200.$