Metlock Company began operations on January 1, 2016. adopting the conventional retail inventory system. None of the company's merchandise was marked down in 2016 and, because there was no beginning inventory, its ending inventory for 2016 of $ 38,400 would have been the same under either the conventional system or the LIFO retail systems. On December 31, 2017, the store management considers adopting the LIFO retail system and desires to know how the December 31, 2017, Inventory would appear under both systems. All pertinent data regarding purchase sales, markups, and markdown shown below. There has been no charge in the price level. Determine the cost of the 2017 ending inventory under both (a) the conventional retail method and (b) the LIFO retail method. (a) Ending inventory using convention retail method al $ Ending inventory LIFO retail method $