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

Sales revenue		$97,100		Purchases (at cost)		$47,800
Sales returns		2,100		Purchases (at sales price)		86,100
Markups		10,400		Purchase returns (at cost)		2,100
Markup cancellations		1,500		Purchase returns (at sales price)		3,100
Markdowns		10,200		Beginning inventory (at cost)		24,251
Markdown cancellations		2,900		Beginning inventory (at sales price)		44,800
Freight on purchases		2,500

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

$enter the dollar amount of the ending inventory by the conventional retail inventory method rounded to 0 decimal places