Raleigh Department Store uses the conventional retail method for the year ended December 31, 2019. Available information follows:

1. The inventory at January 1, 2019, had a retail value of $52,000 and a cost of $39,960 based on the conventional retail method.
2. Transactions during 2019 were as follows:

	Cost			Retail
Gross purchases	$	356,160		$	560,000
Purchase returns		6,600			17,000
Purchase discounts		5,700
Gross sales					551,500
Sales returns					8,000
Employee discounts					2,500
Freight-in		30,000
Net markups					32,000
Net markdowns					17,000

Sales to employees are recorded net of discounts.

3. The retail value of the December 31, 2020, inventory was $71,070, the cost-to-retail percentage for 2020 under the LIFO retail method was 76%, and the appropriate price index was 103% of the January 1, 2020, price level.
4. The retail value of the December 31, 2021, inventory was $52,470, the cost-to-retail percentage for 2021 under the LIFO retail method was 75%, and the appropriate price index was 106% of the January 1, 2020, price level.

Assume Raleigh Department Store adopts the dollar-value LIFO retail method on January 1, 2020. Estimating ending inventory for 2020 and 2021.

Total ending inventory at dollar-value LIFO retail cost, 2020
Total ending inventory at dollar-value LIFO retail cost, 2021