When you undertook the preparation of the financial statements for Cullumber Company at January 31,2026 , the following data were available: Compute the ending inventory 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, e.g. 15.25% and final answer to 0 decimal places, e.g. 5,125.) Ending inventory at lower-of-cost-or-market \$