In the LIFO section in Exhibit 9, enter the amount available for sale, $1,090; calculate the ending inventory; and subtract to find the cost of sales.

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Goods available $1,090 LIFO Method Purchase April 20 $360 Cost of sales $470 Purchase April 10 $330 Inventory Ending inventory $620 400 @ $1.00 400 April 1 $400 200 @ $1.10 220