Your Uncle John has a wool business in Ireland. The company first shears the sheep and then washes the wool, at which point it has wool fiber and crude lanolin. Then the wool fibers are further processed to make yarn, and the crude lanolin is processed further to make lanolin cream. Uncle John asks for your help in allocating costs and determining profitability. Here is the information he sent: Since not all of the lanolin cream is sold, determine the ending inventory cost for the lanolin cream under both the sales value at split-off method and the NRV method. (Round answers to 2 decimal places, e.g. 15.25.)