Metlock Inc. had beginning inventory of $$16,800$ at cost and $$28,000$ at retail. Net purchases were $$170,000$ at cost and $$238,000$ at retail. Net markups were $$14,000,$ net markdowns were $$9,800,$ and sales revenue was $$205,800.$ Assume the price level increased from $100$ at the beginning of the year to $115$ at year$-$end.

Compute ending inventory at cost using the dollar$-$value LIFO retail method. $($Round ratios for computational purposes to $1$ decimal place, e$.$g$.78\mathrm{.}7\%$ and final answer to $0$ decimal places, e$.$g$.28,987.)$

Ending inventory using the dollar$-$value LIFO retail method $