The records for the Clothing Department of Tamarisk's Discount Store are summarized below for the month of January. Inventory, January 1: at retail $24.600; at cost $17,200 Purchases in January: at retail $134,400; at cost $73,053 Freight-in: $6,900 Purchase returns: at retail $3,000; at cost $2,200 Transfers in from suburban branch: at retail $12,900; at cost $9,300 Net markups: $7,800 Net markdowns: $3,900 Inventory losses due to normal breakage, etc.: at retail $300 Sales revenue at retail: $96,600 Sales returns: $2,400 Compute the inventory for this department as of January 31, at retail prices. Ending inventory at retail $ $ 78,300 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 O decimal places, e.g. 28,987.) Ending inventory at lower-of-average-cost-or-market $