When you undertook the preparation of the financial statements for Cullumber Company at January 31.2026 , the following data were arailable: Compute the ending imventory at cost as of January 31.2026, using the retail method which approximates lower-of-cost-or-market. (Round cost to retail ratio to 2 decimal places, es. 15.25% and final answer to 0 decimal places, es. 5,125 .) Ending inventory at lower-of-cost-or-market