The XYZ Company uses the conventional retail inventory method to estimate ending inventory for its monthly financial statements and presents the following data for one department for February 2020. Present a schedule that shows the ending inventory at cost and highlight that cell with color and a thick outside border. Label each column and row clearly so your workpaper can be used by other people in Marquette's accounting department. Present the cost to retail percentage as a percentage with two decimal places.

Inventory, February 1, 2020
At cost	$ 46,000
At retail	81,000
Purchases (exclusive of freight and returns):
At cost	249,600
At retail	423,000
Freight-in	15,400
Purchase returns:
At cost	7,511
At retail	11,350
Markups	2,500
Markup cancellations	1,250
Markdowns (net)	3,600
Sales revenue	245,000