Helen Keller Company began operations on January 1, 2013, adopting the conventional retail inventory system. None of the companys merchandise was marked down in 2013 and, because there was no beginning inventory, its ending inventory for 2013 of $50,900 would have been the same under either the conventional retail system or the LIFO retail system. On December 31, 2014, the store management considers adopting the LIFO retail system and desires to know how the December 31, 2014, 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.

		Cost			Retail
Inventory, Jan. 1, 2014		$ 50,900			$ 63,300
Markdowns (net)					13,300
Markups (net)					25,100
Purchases (net)		160,700			204,600
Sales (net)					46,000

Determine the cost of the 2014 ending inventory under both (a) the conventional retail method and (b) the LIFO retail method. (Round ratios for computational purposes to 1 decimal place, e.g. 78.7% and final answers to 0 decimal places, e.g. 28,987.)