Skysong Inc. had beginning inventory of $36,000 at cost and $60,000 at retail. Net purchases were $360,000 at cost and $510,000 at retail. Net markups were $30,000, net markdowns were $21,000, and sales revenue was $441,000. Assume the price level increased rom 100 at the beginning of the year to 115 at year-end. Compute ending inventory at cost using the dollar-value LIFO retail method. (Round ratios for computational purposes to 1 decimal place, 2.g. 78.7\% and final answer to 0 decimal places, e.g. 28,987.) Ending inventory using the dollar-value LIFO retail method $