The Following Information Is Available for the Past Month for a Retail

The following information is available for the past month for a retail store: $$\begin{array} { | l | r | } \hline \text { Sales } & \$ 87,000 \\\hline \text { Markups } & \$ 9,000 \\\hline \text { Markdowns } & \$ 9,000 \\\hline \text { Purchases (at cost) } & \$ 38,800 \\\hline \text { Purchases (at retail) } & \$ 107,000 \\\hline \text { Beginning inventory (at cost) } & \$ 30,000 \\\hline \text { Beginning inventory (at retail) } & \$ 48,186 \\\hline\end{array}$$
What is the ending inventory at cost using the conventional retail method? (Round cost-to-retail ratios to four decimal places.)

A) $28,570
B) $164,186
C) $78,000
D) $68,186