The Notebook Company was formed on December 1, 2016. The following information is available from the company's inventory records:

Units Unit Cost Balance as of

May 1, 2017 ................ 800 $104 Purchases:

May 7, 2017 .......................... 19,000 $105

June 11, 2017 ............................ 17,000 $106

July 23, 2017 ............................. 3,200 $103

December 15, 2017 ......................... 5,100 $107

The company uses a periodic inventory system, and a physical inventory on December 30, 2017, shows 8,300 units on hand.

See information for The Notebook Company above. Using this information, the ending inventory value using FIFO is

See information for The Notebook Company above. Using this information, the ending inventory value using LIFO is