SheffieldInc. had beginning inventory of $23,200at cost and $28,100at retail. Net purchases were $158,500at cost and $206,000at 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, e.g. 15.21% and the final answer to 0 decimal places, e.g. 5,275.)

Ending inventory $....................................

enter the ending inventory in dollars rounded to 0 decimal places