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

Sales revenue		$100,000		Purchases (at cost)		$44,600
Sales returns		2,000		Purchases (at sales price)		87,600
Markups		10,900		Purchase returns (at cost)		2,000
Markup cancellations		1,500		Purchase returns (at sales price)		2,900
Markdowns		8,500		Beginning inventory (at cost)		29,200
Markdown cancellations		2,700		Beginning inventory (at sales price)		48,400
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

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