FIFO:

LIFO:

\begin{tabular}{|c|c|c|c|c|c|} \hline Ending Inventory - Perpetual FIFO: & \begin{tabular}{c} Units in \\ Ending \\ Inventory \end{tabular} & (4) & \begin{tabular}{l} Cost per \\ unit \end{tabular} & = & \begin{tabular}{c} Inventory \\ Balance \end{tabular} \\ \hline Total Ending Inventory for January & -370 units & & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|l|l|} \hline Ending Inventory - Porpetual UFO: & \begin{tabular}{c} Units in \\ Ending \\ Inventory \end{tabular} & (5) & \begin{tabular}{c} Cost per \\ unit \end{tabular} & = & \begin{tabular}{c} Inventory \\ Balance \end{tabular} \\ \hline & & & & \\ \hline & & & \\ \hline \end{tabular}