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 $82,040 $99,100 Inventory, February 1, 2020 Markdowns 34,600 Markups 63,500 Markdown cancellations 20,200 Markup cancellations 10,600 Purchases 222,500 282,000 310,000 Sales revenue Purchases returns and allowances 4,800 5,800 Sales returns and allowances 10,400 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 $