Splish Inc. had beginning inventory of $11800 at cost and $21,000 at retail. Net purchases were $119550 at cost and $153.400.44 retail Net markups were $10,600, net markdowns were $6,400, and sales revenue was $141.800. Compute ending inventory at cost using the conventional retail method (Round ratios for computational purposes to decimal places, s. 78% and final answer to O decimal places, es 28,987)