Current Attempt in Progress Shefficla Company began operations on January 1, 2024, adopting the conventional retail inventory system. None of the company's merchandise wats marked down in 2024 and, because there was no beginning Inwentory, its ending imventory for 2024 of $31.476 would have been the same uinder either the conventional retail system or the LIFO retail system. On December 31. 2025, the store management considers adopting the LIFO retail systern and desires to khow how the December 31, 2025, imventory 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 ievel. Determine the cost of the 2025 ending inventory under both (a) the conventional retail method and (b) the LiFO retail method, (Round ratios for computational purposes to 2 decimal place, e.8. 78.72% and finol answers to 0 decimal places, e.g. 28,987.)