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

Sales revenue $96,100

Purchases (at cost) $73,700

Sales returns 4,100

Purchases (at sales price) 95,200

Markups 11,300

Purchase returns (at cost) 4,100

Markup cancellations 1,100

Purchase returns (at sales price) 5,300

Markdowns 9,500

Beginning inventory (at cost) 24,993

Markdown cancellations 4,900

Beginning inventory (at sales price) 47,800

Freight on purchases 4,500

Compute the ending inventory by the conventional retail inventory method.