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: Inventory at Base Year Layer Price Index DV LIFO Inventory Costs 1/1/2020 30,000 30,000 12/31/2020 45,000 1.1 49,500 Total 75,000 79,500 On Dec. 31, 2021, the company had ending inventory at current (FIFO) costs of $81,600. The price index for 2021 is 1.2. 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]