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 $15,400 49,400 2,900 2,100 Retail $23,400 78,400 Beginning inventory Purchases Freight-in Purchase returns Net markups Net markdowns Net sales Employee discounts 3,000 2,200 4,500 71,000 1,100 The estimated ending inventory at retail is