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

Sales revenue		$ 96,600		Purchases (at cost)		$ 47,900
Sales returns		2,000		Purchases (at sales price)		91,000
Markups		9,800		Purchase returns (at cost)		2,000
Markup cancellations		1,600		Purchase returns (at sales price)		3,000
Markdowns		8,800		Beginning inventory (at cost)		26,007
Markdown cancellations		2,800		Beginning inventory (at sales price)		49,500
Freight on purchases		2,400

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