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Blossom Inc. had beginning inventory of $32,400 at cost and $54,000 at retail. Net purchases were $324,000 at cost and $459,000 at retail. Net markups were $27,000, net markdowns were $18,900, and sales revenue was $396,900. 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 ploce, e.g. 78.7\% and final answer to 0 decimal places, eg. 28,987.) Ending inventory using the dollar-value LIFO retail method