Sandhill Company's inventory on January 1,2025 , at cost and retail are $102,500 and $147,000, respectively. Sandhill established its base year amounts on January 1, 2025. The current year price index was 1.20. Sandhill also had the following information: Determine ending inventory using: (Round ratio to 2 decimal places, e.g. 75.35% and final answer to 0 decimal places, e.g. 5,275.) (a) LIFO retail. (b) Dollar Value LIFO. (a) Ending inventoryunder LIFO retail (b) Ending inventory under Dollar Value LIFO \$