The records of Blossom's 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 $