When you undertook the preparation of the financial statements for Carla Vista Company at January 31, 2021, the following data were available: At Cost At Retail Inventory, February 1, 2020 Markdowns $78,380 $99,200 35,300 Markups 62,800 Markdown cancellations 20,300 Markup cancellations 10,200 Purchases 230,000 288,500 Sales revenue 330,000 Purchases returns and allowances 4,300 5,900 Sales returns and allowances 10,300 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 $