When you undertook the preparation of the financial statements for Blossom 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 $93,720 $99,200 35,700 63,700 20,600 9,000 217,500 291,000 330,000 4,200 6,300 10,900 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 costs