Indigo Inc. had beginning inventory of $10,976 at cost and $19,600 at retail. Net purchases were $113,274 at cost and $171,300 at retail. Net markups were $10,100, net markdowns were $7,400, and sales revenue was $138,300. Compute ending inventory at cost using the LIFO retail method. (Round ratios for computational purposes to 1 decimal place, e.g. 78.7% and final answer to 0 decimal places, e.g. 28,987.)