Bramble Corporation began operations on December 1, 2019. The only inventory transaction in 2019 was the purchase of inventory on December 10, 2019, at a cost of $24 per unit. None of this inventory was sold in 2019. Relevant information is as follows.

Ending inventory units
December 31, 2019				175
December 31, 2020, by purchase date
December 2, 2020		175
July 20, 2020		50		225

During the year 2020, the following purchases and sales were made.

Purchases						Sales
March 15		375 units	at	$28		April 10		275
July 20		375 units	at	30		August 20		375
September 4		275 units	at	33		November 18		225
December 2		175 units	at	35		December 12		275

The company uses the periodic inventory method.

Determine ending inventory under (1) specific identification, (2) FIFO, (3) LIFO, and (4) average-cost.

Calculate price index.

Determine ending inventory using dollar-value LIFO. Assume that the December 2, 2020, purchase cost is the current cost of inventory. (Hint: The beginning inventory is the base layer priced at $24 per unit.)