When you undertook the preparation of the financial statements for Sunland Company at January 31, 2026, the following data was avaliable: Sporting Goods Department: Compute the ending inventory at cost as of January 31.2026, using the retall method for each department which appraximates lowerof-cost-or-market, (Round cost-to-retail ratio and final answers to 2 decimal places, e. . 15.25\% or 5,275.75.)