The records for the Clothing Department of Orioles 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 $136,300; at cost $85,705

Freight-in: $9,200 Purchase returns: at retail $3,000; at cost $2,300

Transfers in from suburban branch: at retail $13,200; at cost $7,100

Net markups: $8,000

Net markdowns: $4,000

Inventory losses due to normal breakage, etc.: at retail $300

Sales revenue at retail: $94,900

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 $ =