Wildhorse Inc. had beginning inventory of $13,140 at cost and $21,900 at retail. Net purchases were $119,770 at cost and $168,500 at retail. Net markups were $9,900, net markdowns were $7,300, and sales revenue was $139,000. Compute ending inventory at cost using the LIFO retail method. (Round ratios for computational purposes to 1 decimal place, e.g. 78.7% and final answer to 0 decimal places, e.g. 28,987.)