The records of Swiftys Boutique report the following data for the month of April. Sales revenue $105,400 Purchases (at cost) $46,100 Sales returns 1,900 Purchases (at sales price) 85,900 Markups 9,200 Purchase returns (at cost) 1,900 Markup cancellations 1,600 Purchase returns (at sales price) 2,900 Markdowns 9,100 Beginning inventory (at cost) 24,997 Markdown cancellations 2,700 Beginning inventory (at sales price) 44,300 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 $