When you undertook the preparation of the financial statements for Sunland Company at January 31, 2021, the following data were available:

		At Cost		At Retail
Inventory, February 1, 2020		$89,550		$99,500
Markdowns				35,000
Markups				63,500
Markdown cancellations				20,500
Markup cancellations				9,300
Purchases		223,500		293,000
Sales revenue				330,000
Purchases returns and allowances		4,700		6,200
Sales returns and allowances				9,100

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