Erbil Electronics Retailers is considering two inventory valuation methods, FIFO (First-In, First-Out) and LIFO (Last-In, First-Out), for its inventory accounting. Given the cost of the oldest and newest units as follows:

• Cost of Oldest Units (FIFO & LIFO): IQD 50,000,000
• Cost of Newest Units (FIFO & LIFO): IQD 70,000,000

Calculate the value of ending inventory under both FIFO and LIFO methods.