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

Sales revenue $103,300 Purchases (at cost) $52,100

Sales returns 2,200 Purchases (at sales price) 95,200

Markups 9,000 Purchase returns (at cost) 2,200

Markup cancellations 1,600 Purchase returns (at sales price) 3,200

Markdowns 9,500 Beginning inventory (at cost) 29,725

Markdown cancellations 3,100 Beginning inventory (at sales price) 50,100

Freight on purchases 2,600

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?