The records for the Clothing Department of Sage's Discount Store are summarized below for the month of January.

Inventory, January $1$ : at retail $$25,400$; at cost $$17,000$

Purchases in January: at retail $$134,600$; at cost $$88,426$

Freight$-$in: $$6,900$

Purchase returns: at retail $$2,900$; at cost $$2,300$

Transfers in from suburban branch: at retail $$12,800$; at cost $$9,100$

Net markups: $$7,900$

Net markdowns: $$3,900$

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

Sales revenue at retail: $$95,700$

Sales returns: $$2,400$

A$)$ Compute the inventory for this department as of January $31$ at retail prices.

B$)$ Compute the ending inventory using lower of average cost or market.