When you undertook the preparation of the financial statements for Blossom Company at January 31, 2021, the following data were available: Inventory, February 1, 2020 Markdowns Markups Markdown cancellations Markup cancellations Purchases Sales revenue Purchases returns and allowances Sales returns and allowances At Cost At Retail $73,580 $99,100 34,100 62,700 19,500 10,100 220,500 299,500 330,000 4,700 6,000 10,500 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 $