FIFO and LIFO Costs Under Perpetual Inventory System

The following units of an item were available for sale during the year:

Beginning inventory $38$ units at $$48$

Sale $32$ units at $$70$

First purchase $34$ units at $$50$

Sale $32$ units at $$72$

Second purchase $16$ units at $$51$

Sale $15$ units at $$72$

The firm uses the perpetual inventory system, and there are $9$ units of the item on hand at the end of the year.

a$.$ What is the total cost of the ending inventory according to FIFO?

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b$.$ What is the total cost of the ending inventory according to LIFO?