The records for the Clothing Department of Skysong Fine Clothing are summarized below for the month of May. Inventory, May 1: at cost $64,200; at retail $97,000 Purchases in May: at retail $105,100; at cost $64,602 Freight-in: $3,300 Purchase returns: at cost $2,700; at retail $2,700 Transfers out to a nearby branch: at retail $8,800; at cost $7,200 Net markups: $6,500 Net markdowns: $3,900 Inventory losses due to normal breakage, etc.: at retail $880 Sales at retail: $110,000 Sales returns: $3,800 (a) Compute the inventory for this department as of May 31, at retail prices. Ending inventory at retail $