Webster Company adopted dollar-value LIFO on January 1, 2019. Webster produces three products: X, Y, and Z. Webster’s beginning inventory consisted of the following:

Required:
1. Compute the LIFO cost of the ending inventory assuming Webster uses a single inventory pool. Round cost index to 4 decimal places.
2. Compute the LIFO cost of the ending inventory assuming Webster uses three inventory pools. Round cost indexes to 4 decimal places.

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Quantity Total Cost Type Cost per Unit $4.25 $127,500 35,000 50,000 $212,500 30,000 10,000 25,000 65,000 3.50 2.00 During 2019, Webster had the following purchases and sales: Selling Price per Unit $10.00 7.50 5.00 Quantity Purchased Quantity Sold Cost Per Type Unit $4.75 3.75 110,000 100,000 75,000 285,000 90,000 85,000 70,000 245,000 2.10