When you undertook the preparation of the financial statements for Sunland Company at January 31, 2021, the following data were available: At Cost $73,880 Inventory, February 1, 2020 Markdowns Markups Markdown cancellations Markup cancellations Purchases Sales revenue Purchases returns and allowances Sales returns and allowances At Retail $99,100 34,100 63,900 19,400 9,600 289,500 325,000 5,700 10,700 215,000 4,700 Compute the ending inventory at cost as of January 31, 2021, using the retail method which approximates lower of cost or market. Ending inventory at cost $