Caledonia Farms Corp is preparing the financial statements at its fiscal year end January 31 2015 The following information is available At Cost At Retail Inventory February 1 2014 83400 103400 Markdowns 47000 Markups 71000 Markdown cancellations 22000 Markup cancellations 9000 Purchases 241200 294300 Sales 329000 Purchases returns and allowances 5150 6700 Sales returns and allowances 9000 Instructions Calculate the ending inventory at cost at January 31 2015 usi