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

Sales revenue		$105,400		Purchases (at cost)		$46,100
Sales returns		1,900		Purchases (at sales price)		85,900
Markups		9,200		Purchase returns (at cost)		1,900
Markup cancellations		1,600		Purchase returns (at sales price)		2,900
Markdowns		9,100		Beginning inventory (at cost)		24,997
Markdown cancellations		2,700		Beginning inventory (at sales price)		44,300
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