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

Sales revenue		$103,800		Purchases (at cost)		$43,800
Sales returns		1,900		Purchases (at sales price)		92,200
Markups		9,300		Purchase returns (at cost)		1,900
Markup cancellations		1,600		Purchase returns (at sales price)		2,800
Markdowns		9,600		Beginning inventory (at cost)		26,550
Markdown cancellations		2,700		Beginning inventory (at sales price)		44,400
Freight on purchases		2,300

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