Johnson Corporation had beginning inventory of $20,000 at cost and $35,000 at retail. During the year, it made net purchases of $180,000 at cost and $322,000 at retail. Johnson made sales of $300,000. Assuming a price index of 100 at the beginning of the year and 110 at the end of the year, compute Johnson's ending inventory at cost using the dollar-value LIFO retail method. Round cost index computations to four decimal places, other intermediate calculations to two decimal places and the final answer to the nearest whole dollar.