The records of Air Buds Boutique report the following data for the month of April. Sales revenue $116,300 Purchases (at cost) $51,500 Sales returns 6,100 Purchases (at sales price) 88,500 Markups 9,100 Purchase returns (at cost) 2,100 Markup cancellations 1,700 Purchase returns (at sales price) 3,000 Markdowns 7,800 Beginning inventory (at cost) 17,564 Markdown cancellations 1,900 Beginning inventory (at sales price) 42,500 Freight on purchases 2,600 Compute the ending inventory as indicated below. a. Ending inventory using conventional (LCM) retail inventory method b. Ending inventory using LIFO retail inventory method