Grand Department Store Ltd uses the retail inventory method to estimate ending inventory for its monthly financial statements. The following data pertain to a single department for the month of October 2013. Required: Using the conventional retail method, determine the inventory that approximates average cost lower of cost or market for October 31, 2013. (Omit the "$" sign in your response.) Ending inventory at cost $ 24430 Ending inventory at retail $ 34900 Lower of cost or market $