below for the month of May.

Inventory, May $1$ : at cost $$64,000$; at retail $$98,000$

Purchases in May: at retail $$105,600$; at cost $$71,600$

Freight$-$in: $$3,000$

Purchase returns: at cost $$2,500$; at retail $$3,000$

Transfers out to a nearby branch: at retail $$9,000$; at cost $$7,600$

Net markups: $$6,000$

Net markdowns: $$3,500$

Inventory losses due to normal breakage, etc.: at retail $$850$

Sales at retail: $$110,000$

Sales returns: $$3,600$

a$.$ Compute the inventory for this department as of May $31,$ at retail prices.

b$.$ Compute the ending inventory using lower$-$of$-$average$-$cost$-$or$-$market.

C$.$ Calculate cost retail ratio