Skysong Beachwear Inc. had beginning inventory of $44,000 at cost and $52,800 at retail. Net purchases were $231,000 at cost and $268,400 at retail. Net markups were $6,600, net markdowns were $19,800, and sales revenue was $253,000. Compute ending inventory at cost using the conventional retail method. (Round ratios for computational purposes to O decimal places, e.g. 78% and final answer to 0 decimal places, e.g. 5,275.) Ending inventory using the conventional retail method $