The records for the Clothing Department of Skysongs Discount Store are summarized below for the month of January.

Inventory, January 1: at retail $24,800; at cost $17,100 Purchases in January: at retail $135,400; at cost $86,710 Freight-in: $9,200 Purchase returns: at retail $3,000; at cost $2,200 Transfers in from suburban branch: at retail $13,200; at cost $7,000 Net markups: $8,100 Net markdowns: $4,100 Inventory losses due to normal breakage, etc.: at retail $300 Sales revenue at retail: $93,900 Sales returns: $2,400

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 $