When you undertook the preparation of the financial statements for Crane Company at January 31, 2026, the following data were available: Inventory, February 1, 2025 Markdowns, net Markups, net Normal spoilage Abnormal spoilage Purchases Sales revenue Purchases returns and allowances Sales returns and allowances Estimated future returns related to January 2026 sales At Cost At Retail $126,600 $150,000 18,900 65,400 12,600 25.130 15,100 276,800 370,900 422,100 5,700 6,700 12,600 5,500 Compute the ending inventory at cost as of January 31, 2026, using the retail method which approximates lower-of-cost-or-market. (Round cost to retail ratio to 2 decimal places, e.g. 15.25% and final answer to O decimal places, eg. 5,125.)