The records of Windsor's Boutique report the following data for the month of April. Sales revenue $223,000 Purchases (at cost) $93,000 Sales returns 4,200 Purchases (at sales price) 193,000 Additional markups 20,900 Purchase returns (at cost) 4,200 Markup cancellations 2,800 Purchase returns (at sales price) 6,300 Markdowns 18,200 Beginning inventory (at cost) 67,816 Markdown cancellations 5,900 Beginning inventory (at sales price) 101,000 Freight on purchases 2,400 Compute the ending inventory by the conventional retail inventory method. Ending inventory using conventional retail inventory method $ 23100