The records for the Clothing Department of Blue Spruce's Department Store are summarized as follows for the month of January:

Inventory, January $1$: at retail, $$25,000$; at cost$,$ $$16,000$

Purchases in January: at retail, $$134,000$; at cost$,$ $$100,284$

Freight in: $$7,000$

Purchase returns: at retail, $$3,500$; at cost$,$ $$3,200$

Purchase allowances: $$2,600$

Transfers in from suburban branch: at retail, $$13,000$; at cost$,$ $$9,500$

Net markups: $$8,600$

Net markdowns: $$5,500$

Inventory losses due to normal breakage and so on: at retail, $$200$

Sales at retail: $$113,000$

Sales returns: $$3,000$

$($a$)$ Estimate the inventory for this department as at January $31$ at $(1)$ retail and $(2)$ cost using the retail method. $($Round cost$-$to$-$retail ratio to $2$ decimal places, e$.$g$.52\mathrm{.}75\%$ and final answers to $0$ decimal places, e$.$g$.5,275.)$

Ending inventory at retail $

Ending inventory at cost $