Determine the cost of the inventory on December $31$ by the last$-$in$,$ first$-$out method.

If the inventory of a particular model comprises one entire purchase plus a portion of another purchase acquired at a different unit cost, use a separate line for each purchase. If units are in inventory at two different costs, enter the OLDEST units first.

Pappa's Appliances

Cost of the Inventory$-$LIFO Method

December $31$

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