The answer is not 49721 or 49555. This is my last chance at getting this right and I have no clue what I am doing wrong in this instance. Any help would be greatly appreciated.

Wildhorse Company began operations on January 1, 2016, adopting the conventional retail inventory system. None of the company's merchandise was marked down in 2016 and, because there was no beginning inventory, its ending inventory for 2016 of $38,900 would have been the same under either the conventional retail system on the LIFO retail system. On December 31, 2017, the store management considers adopting the LIFO retail system and desires to know how the December 31, 2017, inventory would appear under both systems. All pertinent data regarding purchases, sales, markups, and markdowns are shown below. There has been no change in the price level. Retail Cost $38,900 $61,100 Inventory, Jan. 1, 2017 Markdowns (net) 12,900 Markups (net) 21,600 Purchases (net) 129,600 177,000 170,100 Sales (net) Determine the cost of the 2017 ending inventory under both (a) the conventional retail method and (b) the LIFO retail method. (Round ratios for computational purposes to 2 decimal place, e.g. 78.72% and final answers to 0 decimal places, e.g. 28,987.) (a) Ending inventory using conventional retail method (b) Ending inventory LIFO retail method