Sunland Company's inventory on January 1, 2025, at cost and retail are $97,500 and $141,000, respectively. Sunland established its base year amounts on January 1, 2025. The current year price index was 1.20. Sunland 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 inventory under LIFO retail (b) Ending inventory under Dollar Value LIFO $