for the second question, i just need the part where i got it wrong. thank you

Required information Trey Monson starts a merchandising business on December 1 and enters into the following three inventory purchases. Also, on December 15, Monson sells 18 units for $10 each. Purchases on December 7 Purchases on December 14 Purchases on December 21 8 units @ $4.00 cost 26 units @ $6.00 cost 18 units @ $7.00 cost Required: Monson uses a perpetual inventory system. Determine the costs assigned to the December 31 ending inventory based on the FIFO method Answer is complete but not entirely correct. Perpetual FIFO: Goods Purchased Cost Goods Per Purchased Unit Cost of Goods Sold Cost Cost of Per Goods Sold Unit # of Units #of Units Sold Date Inventory Balance Cost # of Units Per Unit Inventory Balance NCLUI Purchases on December 7 Purchases on December 14 Purchases on December 21 8 units @ $4.00 cost 26 units @ $6.00 cost 18 units @ $7.00 cost Required: Monson sells 18 units for $10 each on December 15. Monson uses a perpetual inventory system. Determine the costs assigned to the December 31 ending inventory when costs are assigned based on LIFO. Answer is complete but not entirely correct. Perpetual LIFO: Cost of Goods Sold Date Goods purchased Cost + Cost of Goods per Available for Sale $ 4.00 $ 32.00 # of units Inventory Balance Cost Invento # of units per Balanc unit # of units Cost per unit Cost of Goods Sold unit sold B > 03 8@ $ 4.00 $ 3: December 7 December 14 26 @ $ 6.00 - $ 156.00 $ 3: $ 4.00 26 @ $6.00 151 $181 December 15 18 @ XE 10.00 $180.00 8 $ 40 > > e $ 5.00 - $ 5.00 41 $ 81 December 18 $ 7.00 $126.00 @ $ 4.00 $ 3