The records for the Clothing Department of Buffalos Discount Store are summarized below for the month of January. Inventory, January 1: at retail $24,800; at cost $16,800 Purchases in January: at retail $139,500; at cost $76,339 Freight-in: $9,300 Purchase returns: at retail $3,100; at cost $2,200 Transfers in from suburban branch: at retail $13,000; at cost $7,200 Net markups: $7,900 Net markdowns: $4,100 Inventory losses due to normal breakage, etc.: at retail $500 Sales revenue at retail: $96,400 Sales returns: $2,300 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 $