Nash Inc. had beginning inventory of $$10,900$ at cost and $$18,200$ at retail. Net purchases were $$126,776$ at cost and $$180,800$ at retail. Net markups were $$9,600,$ net markdowns were $$7,500,$ and sales revenue was $$139,300.$ Compute ending inventory at cost using the conventional retail method.

Ending inventory using the conventional retail method $