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

Sales revenue$107,400Purchases (at cost)$44,200Sales returns1,900Purchases (at sales price)83,000Markups10,300Purchase returns (at cost)1,900Markup cancellations1,400Purchase returns (at sales price)3,000Markdowns8,600Beginning inventory (at cost)22,312Markdown cancellations2,700Beginning inventory (at sales price)42,300Freight 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$