The records of Ayayais Boutique report the following data for the month of April.

Sales revenue		$102,900		Purchases (at cost)		$50,100
Sales returns		2,100		Purchases (at sales price)		85,600
Markups		9,900		Purchase returns (at cost)		2,100
Markup cancellations		1,500		Purchase returns (at sales price)		3,000
Markdowns		10,200		Beginning inventory (at cost)		27,818
Markdown cancellations		2,900		Beginning inventory (at sales price)		46,400
Freight on purchases		2,500

Compute the ending inventory by the conventional retail inventory 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 conventional retail inventory method