ang Component Assessment Seved Help Date Jan. 1 Mar. 12 Sep. 17 Transaction Beginning inventory Purchase Purchase Units 118 89 59 Unit Cost 520 15 B Total Cost $2,360 1.335 472 $4, 167 260 Jan. 1-Dec. 31 Sales 169 Because of the increasing popularity of electronic video games, Parker Games continues to see a decline in the demand for board games. Sales prices have decreased by over 50% during the year. At the end of the year, Parker estimates the net realizable value of the 97 units of unsold inventory to be $490. Problem 6-5A Part 2 2. Using LIFO, calculate ending inventory and cost of goods sold. Ending inventory Cost of goods sold