The records of Blue's Boutique report the following data for the month of April.

Sales revenue $100,000

Purchases (at cost) $44,600

Sales returns 2,000

Purchases (at sales price) 87,600

Markups 10,900

Purchase returns (at cost) 2,000

Markup cancellations 1,500

Purchase returns (at sales price) 2,900

Markdowns 8,500

Beginning inventory (at cost) 29,200

Markdown cancellations 2,700

Beginning inventory (at sales price) 48,400

Freight on purchases 2,300

Compute the ending inventory by the conventional retail inventory method. (Round answer to 0 decimal places, e.g. 28,987.) Ending inventory using conventional retail inventory method