Wildhorse Inc. had beginning inventory of $$13,200$ at cost and $$21,900$ at retail. Net purchases were $$129,013$ at cost and $$168,500$ at retail. Net markups were $$9,900,$ net markdowns were $$7,300,$ and sales revenue was $$150,400.$ Compute ending inventory at cost using the conventional retail method.

Ending inventory using the conventional retail method $