Grouper Company began operations on January 1,2024, adopting the conventional retall inventory system. None of the company's merchandise was marked down in 2024 and, because there was no beginning inventory, its ending inventory for 2024 of $34,224 would have been the same under either the conventional retall system or the LiFO 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 conventional retail method and (b) the LIFO retail method. (Round ratios for computational purplses to 2 decimal place, e.8. 78.72% and final answers to 0 decimal places, e.8. 28,987.)