Skysong Inc. had beginning inventory of $$11,310$ at cost and $$19,500$ at retail. Net purchases were $$121,170$ at cost and $$169,900$ at retail. Net markups were $$10,200,$ net markdowns were $$7,000,$ and sales revenue was $$146,400.$

Compute ending inventory at cost using the LIFO retail method. $($Round ratios for computational purposes to $1$ decimal place, e$.$g$.78\mathrm{.}7\%$ and final answer to $0$ decimal places, e$.$g$.28,987.)$

Ending inventory using LIFO retail method $