On Jan 1, 2020, Omni-Night Company adopted Dollar Value LIFO. Below is the company's Dollar Value LIFO chart for ending inventory as of Dec. 31, 2020. Layer Inventory at Base Price Index Costs DV LIFO Inventory Value 1/1/2020 80,000 1.0 80,000 12/31/2020 50,000 1.05 52.500 Total 130,000 132,500 On Dec. 31. 2021. Omni-Night had ending inventory at current (FIFO) costs of $165,000 and a price index for 2021 of 1.10. Answer the following two questions. On Dec. 31, 2021, what is Omni-Night's ending inventory at base year costs? Select] On Dec. 31, 2021, what is Omni-Night's ending Dollar Value LIFO inventory balance? Select]