When you undertook the preparation of the financial statements for Crane Company at January 31, 2021, the following data were available: At Cost $80,930 Inventory, February 1, 2020 Markdowns Markups Markdown cancellations Markup cancellations Purchases At Retail $98,200 34,200 63,000 20,500 9,200 290,000 310,000 6,100 10,900 228,500 Sales revenue 4,300 Purchases returns and allowances Sales returns and allowances 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 $