You assemble the following information for Sweet Department Store, which computes its inventory under the dollar$-$value LIFO

method.

Compute the cost of the inventory on December $31,2025,$ assuming that the inventory at retail is $($a$)$ $$147,150$ and $($b$)$ $$182,575.$

$($a$)$ Cost of the inventory on December $31,2025$ $

$($b$)$ Cost of the inventory on December $31,2025$ $