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: