Harvey's Junk Jewelry started business January 1, 2021, and uses the LIFO retail method to estimate ending inventory. Listed below is data accumulated for the year ended December 31, 2021:

	Cost				Retail
Beginning inventory	$	16,800			$	24,800
Purchases		50,800				79,800
Freight-in		4,300
Purchase returns		3,500				4,400
Net markups						2,900
Net markdowns						5,900
Net sales						72,400
Employee discounts						2,500

The estimated ending inventory at retail is: