Sunland Inc had beginning inventory of $11.700 at cost and $20,700 at retail. Net purchases were $102,126 at cost and $155,700 at retail. Net markups were $10,200, net markdowns were $7,400, and sales revenue was $138,600. Compute ending irwentory at cost using the conventional retail method. (Round ratios for computational purposes to decimal places, eg. 78% and final answer to decimal places, eg. 28,987.) Ending inventory using the conventional retail method $