When you undertook the preparation of the financial statements for Oriole Company at January 31, 2026, the following data were available: Inventory, February 1, 2025 Markdowns, net Markups, net Normal spoilage Abnormal spoilage Purchases Sales revenue Purchases returns and allowances Sales returns and allowances Estimated future returns related to January 2026 sales At Cost At Retail $88,600 $104,400 13,200 46,400 8,800 6,002 10,600 193,200 258,800 294,800 3,800 4,800 8,800 3,600 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 O decimal places, eg. 5,125.) Ending inventory at lower-of-cost-or-market