2. Hess Company's inventory records September: show the following data for the month of Inventory, September 1 Purchases: September 8 Units 100 450 300 $3.00 3.50 3.70 September 18 A physical inventory on September 30 shows 150 units on hand. alculate the v ventory costing and a periodic inventory system. of ending inventory and cost of goods sold if the company uses LIFO alue