Carla Company began operations on January 1,2024, adopting the conventional retail inventory systern, None of the company's merchandise was marked down in 2024 and, because there was no beginning inventory, its ending inventory for 2024 of $37.440 would have been the same under either the conventional retall system or the LFO retail system. On December 31, 2025, the store management considers adopting the LIFO retall system and desires to know how the December 31, 2025, inventory would appear under both systems. All pertinent data regarding purchases, sales. markups, and markdowns are shown below. There has been no change in the price level. Determine the cost of the 2025 ending inventory under both (a) the comventional retall method and (b) the LIFO retal method. (Round ratios for computational purposes to 2 decimal place, e.s. 78.72% and finat answers to 0 decimal places, e.g. 28,987.) (a) Ending inventory using comventional retail method (b) Ending inventory LIFO retall method