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

Sales revenue		$108,600		Purchases (at cost)		$49,700
Sales returns		1,900		Purchases (at sales price)		92,100
Markups		9,200		Purchase returns (at cost)		1,900
Markup cancellations		1,300		Purchase returns (at sales price)		2,800
Markdowns		8,300		Beginning inventory (at cost)		35,220
Markdown cancellations		2,600		Beginning inventory (at sales price)		45,000
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 ?????