Splish Brothers Beachwear Inc. had beginning inventory of $44,800 at cost and $53.760 at retail. Net purchases were $235.200 at cost and $273,280 at retail. Net markups were $6,720, net markdowns were $20,160, and sales revenue was $257,600. Compute ending inventory at cost using the conventional retail method. (Round ratios for computational purposes to 0 decimal places, e.g. 78% and final answer to 0 decimal places, c.8.5,275.) Ending inventory using the conventional retail method $