Tamarisk Inc. had beginning inventory of $11,100 at cost and $19,800 at retail. Net purchases were $124,492 at cost and $170,600 at retail. Net markups were $9,000, net markdowns were $7,600, and sales revenue was $142,900. Compute ending inventory at cost using the conventional retail method. (Round ratios for computational purposes to 0 decimal places, e.g. 78% and final answer to 0 decimal places, e.g. 28,987.)

Ending inventory using the conventional retail method ?