The records for the Clothing Department of Bramble's Discount Store are summarized below for the month of January. Inventory, January 1: at retail $25,200; at cost $17,100 Purchases in January: at retail \$138,900; at cost $86,940 Freight-in: \$7,200 Purchase returns: at retail $3,100; at cost $2,400 Transfers in from suburban branch: at retail \$12,700; at cost $9,200 Net markups: $7,900 Net markdowns: $4,000 Inventory losses due to normal breakage, etc.: at retail $400 Sales revenue at retail: $94,000 Sales returns: $2,400 Compute the inventory for this department as of January 31 , at retail prices. Ending inventory at retail Compute the ending inventory using lower-of-average-cost-or-market. (Round ratios for computational purposes to 0 decimal places, e.g 78% and final answer to 0 decimal places, e.g. 28,987.) Ending inventory at lower-of-average-cost-or-market $