Swifty Inc. had beginning inventory of $10,890 at cost and $19,800 at retail. Net purchases were $124,212 at cost and $184,200 at retail. Net markups were $11,000, net markdowns were $7,000, and sales revenue was $162,200. Compute ending inventory at cost using the 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 LIFO retail method $