Sheffield Inc. had beginning inventory of $12,040 at cost and $21,500 at retail. Net purchases were $120,965 at cost and $184,000 at retail. Net markups were $9,600, net markdowns were $7,500, and sales revenue was $155,000. Compate ending inventory at cost using the LIFO retail method. (Round rotios for computational purposes to 1 decimal place, es. 78 .7. and final onswer to 0 decimal ploces, es. 28,987.) Ending inventory using LFFO retail method