17. Trent Co. uses the retail inventory method. The following information is available for the current year. Under the lower-of-cost-or-market retail inventory method (i.e., conventional retail inventory method), the cost of the ending inventory is (round cost-to-retail ratio to three decimals): a. $95,900. b. $94,920. c. $98,000. d. $102,480. 18. Amber, Ltd., uses the LIFO retail inventory method. Certain information is reported below. What is the cost of ending inventory