When you undertook the preparation of the financial statements for Carla Vista Company at January 31, 2021, the following data were available: Inventory, February 1, 2020 Markdowns Markups Markdown cancellations Markup cancellations Purchases Sales revenue Purchases returns and allowances Sales returns and allowances At Cost At Retail $78,380 $99,200 35,300 62,800 20,300 10,200 230,000 288,500 330,000 4,300 5,900 10,300 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