Whispering Winds Inc had beginning inventory of $24,000 at cost and $30,300 at retail Net purchases were $157,425 at cost and $207,000 at retail. Net markups were $11,600, net markdowns were $7,000, and sales were $189,000. Calculate the ending inventory at cost using the retail method. (Round cost-to-retail ratio to 2 decimal ploces, eg. 15.21% and the final answer to 0 decimal ploces, e. 5.275.) Ending inventory