Swifty Inc. had beginning inventory of $8,400 at cost and $14,000 at retail. Net purchases were $85,000 at cost and $119,000 at retail, Net markups were $7,000, net markdowns were $4,900, and sales revenue was $102,900. 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, eg. 78.7% and final answer to O decimal places, eg. 28,987.) Ending inventory using the dollar-value LIFO retail method