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

At Cost At Retail

Inventory, February 1, 2020 $80,930 $98,200

Markdowns 34,200

Markups 63,000

Markdown cancellations 20,500

Markup cancellations 9,200

Purchases 228,500 290,000

Sales revenue 310,000

Purchases returns and allowances 4,300 6,100

Sales returns and allowances 10,900

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 $