The records of Bud$$s Boutique report the following data for the month of April.

Sales revenue $$135,300$ Purchases $($at cost$)$ $$60,500$

Sales returns $8,100$ Purchases $($at sales price$)108,500$

Markups, net $7,000$ Purchase returns $($at cost$)2,100$

Markdowns, net $8,100$ Purchase returns $($at sales price$)3,000$

Beginning inventory $($at cost$)22,650$

Beginning inventory $($at sales price$)36,693$

Compute the ending inventory as indicated below. Round calculations to $3$ decimal places.

a$.$ Ending inventory using conventional retail inventory method

b$.$ Ending inventory using LIFO retail inventory method