Presented below is information related to Stellar Company.

		Cost		Retail
Beginning inventory		$103,540		$281,000
Purchases		1,376,000		2,105,000
Markups				93,600
Markup cancellations				13,700
Markdowns				38,300
Markdown cancellations				4,800
Sales revenue				2,179,000

Compute the ending inventory by the conventional retail inventory method. (Round ratios for computational purposes to 0 decimal places, e.g. 78% and final answer to 0 decimal places, e.g. 28,987.)