The records of Cheyenne's Boutique report the following data for the month of April.
| Sales revenue |
$89,500 |
Purchases (at cost) |
$49,400 |
| Sales returns |
1,900 |
Purchases (at sales price) |
95,900 |
| Markups |
10,500 |
Purchase returns (at cost) |
1,900 |
| Markup cancellations |
1,600 |
Purchase returns (at sales price) |
2,900 |
| Markdowns |
8,700 |
Beginning inventory (at cost) |
28,799 |
| Markdown cancellations |
2,700 |
Beginning inventory (at sales price) |
46,400 |
| Freight on purchases |
2,300 |
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.)