The records for the Clothing Department of Carla's Discount Store are summarized below for the month of January. Inventory, January 1: at retail $25,500; at cost $17,100 Purchases in January: at retail $134,700; at cost $72,130 Freight-in: $7,200 Purchase returns: at retail $2,900; at cost $2,300 Transfers in from suburban branch: at retail $13,300; at cost $9,400 Net markups: $7,900 Net markdowns: $3,900 Inventory losses due to normal breakage, etc:. at retail $300 Sales revenue at retail: $93,900 Sales returns: $2,300 (a) Compute the inventory for this department as of January 31 , at retail prices. Ending inventory at retail $ eTextbook and Media Attempts: 1 of 3 used (b) Compute the ending inventory using lower-of-average-cost-or-market. Ending inventory at lower-of-average-cost-or-market $