Swifty Inc. had beginning inventory of $13,632 at cost and $21,300 at retail. Net purchases were $129,565 at cost and $186,500 at retail. Net markups were $10,600, net markdowns were $7,400, and sales revenue was $152,600. Assume the price level increased from 100 at the beginning of the year to 126 at year-end. Compute ending inventory at cost using the dollar-value LIFO retail method.