The records of Pharoah's Boutique report the following data for the month of April.

Sales revenue$108,600Purchases (at cost)$49,700Sales returns1,900Purchases (at sales price)92,100Markups9,200Purchase returns (at cost)1,900Markup cancellations1,300Purchase returns (at sales price)2,800Markdowns8,300Beginning inventory (at cost)35,220Markdown cancellations2,600Beginning inventory (at sales price)45,000Freight on purchases2,300

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