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The records for the Clothing Department of Bridgeport Fine Clothing are summarized below for the month of May. Inventory, May 1: at cost $64.000at retail $97,400 Purchases in May, at retail $106,700; at cost $76,494 Freight-in: $3,200 Purchase returns at cost $2,600, at retail $3,100 Transfers out to a nearby branch at retail $9,100: at cost $8,300 Net markups: $6,300 Net markdowns: $3,100 Inventory losses due to normal breakage, etc.: at retail 5820 Sales at retail $111.000 Sales return $3.400 (a) Compute the inventory for this department as of May 31, at retail prices. Ending inventory at retail $ e Textbook and Media Save for Later Attempts: 0 of 3 used Submit Answer (b) Compute the ending inventory using lower-of-average-cost-or-market. (Round ratios for computational purposes to decimal pisces, e$ 78% and final answer to decimal places, eg. 28,987) Ending inventory at lower-of-average-cost-or-market $ e Textbook and Media Savetor Later Attempts:0 of 3 used Submit Anem