Sheffield Inc. had beginning inventory of $23,200 at cost and $28,100 at retail. Net purchases were $158,500 at cost and $206,000 at retail. Net markups were $10,900, net markdowns were $6,700, and sales were $194,000. Calculate the ending inventory at cost using the retail method. (Round intermediate calculation to 2 decimal places, eg. 15.21% and the final answer to O decimal places, eg. 5,275.) Ending inventory $