On Jan. 1, 2020, Who 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 Year Costs Price Index DY LIFO Inventory 1/1/2020 20,000 20,000 12/31/2020 45.000 1.1 49.500 Total 65,000 69.500 On Dec. 31, 2021, the company had ending inventory at current (FIFO) costs of $70,725. The price index for 2021 is 1.15. Answer the following two questions using the dropdown menus. A. On Dec 31, 2021, what is the ending inventory at base year costs? [Select] B. On Dec 31, 2021, what is the ending dollar-value LIFO inventory balance? [Select]