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

Sales revenue		$103,900		Purchases (at cost)		$48,200
Sales returns		1,800		Purchases (at sales price)		95,900
Markups		9,700		Purchase returns (at cost)		1,800
Markup cancellations		1,400		Purchase returns (at sales price)		2,800
Markdowns		9,300		Beginning inventory (at cost)		35,558
Markdown cancellations		2,500		Beginning inventory (at sales price)		43,700
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.)

Ending inventory using conventional retail inventory method $________________