Sunland Inc. had beginning inventory of $20,400 at cost and $34,000 at retail. Net purchases were $204,000 at cost and $289,000 at retail. Net markups were $17,000, net markdowns were $11,900, and sales revenue was $249,900. Assume the price level increased from 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, e.g. 78.7% and final answer to 0 decimal places, e.g. 28,987.) Ending inventory using the dollar-value LIFO retail method $