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: $$\begin{array} { | l | r | } \hline \text { Sales } & \$ 105,000 \\\hline \text { Markups } & \$ 10,000 \\\hline \text { Markdowns } & \$ 8,000 \\\hline \text { Purchases (at cost) } & \$ 38,800 \\\hline \text { Purchases (at retail) } & \$ 107,000 \\\hline \text { Beginning inventory (at cost) } & \$ 33,000 \\\hline \text { Beginning inventory (at retail) } & \$ 48,000 \\\hline\end{array}$$
What is the ending inventory at cost using the basic retail method? (Round cost-to-retail ratios to four decimal places.)

A) $23,780
B) $28,220
C) $52,000
D) $15,000