.Harvey's Junk Jewelry started business January 1, 2021, and uses the LIFO retail method to estimate ending inventory. Listed below is data accumulated for the year ended December 31, 2021:
Cost Retail
Beginning inventory $ 16,300 $ 24,300
Purchases 50,300 84,500
Freight-in 3,800
Purchase returns 3,000 3,900
Net markups 5,200
Net markdowns 6,700
Net sales 71,900
Employee discounts 2,000

To the nearest thousand, the estimated ending inventory at cost is (round cost-to-retail ratio to whole percentage):