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

Sales revenue		$100,100		Purchases (at cost)		$47,400
Sales returns		1,900		Purchases (at sales price)		95,300
Markups		9,500		Purchase returns (at cost)		1,900
Markup cancellations		1,500		Purchase returns (at sales price)		2,900
Markdowns		9,800		Beginning inventory (at cost)		37,344
Markdown cancellations		2,800		Beginning inventory (at sales price)		48,800
Freight on purchases		2,200

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.)