The records for the Clothing Department of Windsor's Discount Store are summarized below for the month of January. Inventory, January 1: at retail $25,100; at cost $16,900 Purchases in January: at retail $138,900; at cost $93,060 Freight-in: $7,100 Purchase returns: at retail $3,000; at cost $2,400 Transfers in from suburban branch: at retail $13,000; at cost $9,100 Net markups: $8,000 Net markdowns: $3,900 Inventory losses due to normal breakage, etc.: at retail $500 Sales revenue at retail: $93,300 Sales returns: $2,500 (a) Compute the inventory for this department as of January 31, at retail prices. Ending inventory at retail $ (b) Compute the ending inventory using lower-of-average-cost-or-market. (Round ratios for computational purposes to O 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