Presented below is information related to Cullumber Inc.

		Cost		Retail
Inventory, 12/31/17		$252,000		$393,400
Purchases		953,740		1,438,200
Purchase returns		58,900		80,100
Purchase discounts		17,700
Gross sales revenue				1,422,800
Sales returns				98,500
Markups				119,500
Markup cancellations				40,000
Markdowns				45,200
Markdown cancellations				20,200
Freight-in		42,700
Employee discounts granted				8,000
Loss from breakage (normal)				4,200

Assuming that Cullumber Inc. uses the conventional retail inventory method, compute the cost of its ending inventory at December 31, 2018. (Round ratios for computational purposes to 0 decimal places, e.g 78% and final answer to 0 decimal places, e.g. 28,987.)