Wildhorse Inc. had beginning inventory of $26,400 at cost and $44,000 at retail. Net purchases were $264,000 at cost and $374,000 at retail. Net markups were $22,000, net markdowns were $15,400, and sales revenue was $323,400. Assume the price level increased from 100 at the beginning of the year to 115 at year-end. Compute ending inventory at cost using the dollar-value 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.)

Ending inventory using the dollar-value LIFO retail method.