Kingbird Company began operations late in $2024$ and adopted the conventional retail inventory method. Because there was no beginning inventory for $2024$ and no markdowns during $2024,$ the ending inventory for $2024$ was $$15,409$ under both the conventional retail method and the LIFO retail method. At the end of $2025,$ management wants to compare the results of applying the conventional and LIFO retail methods. There was no change in the price level during $2025.$ The following data are available for computations.

$\backslash$table$[[,$Cost,Retail$],[$Inventory$,$ January $1,2025,$$$15,409,$$$19,900$