Blue Company began operations in $2024$ and determined its ending inventory at cost and at lower$-$of$-$LIFO cost$-$or$-$market at December $31,2024,$ and December $31,2025.$ This information is presented below.

$\backslash$table$[[,$Cost,Lower$-$of$-$Cost$-$or$-$Mark$],[\frac{12}{31}\frac{?}{24},$$$319,780,$$$299,470$