I believe this is a LIFO liquidation but either one or some of my answers are wrong. Please see answers filled in the blue boxes.

llov en X Data table I...... d, S mine LIFO Inventory lati Description Unit Cost x Units Total Cost he Beginning inventory: January 1 First layer 9 x 800 $ 7,200 Second layer $ 13 x 1, 100 14,300 Total beginning inventory 1,900 $ 21,500 Purchases or production: August 31 $ 16 x 700 11,200 $ 32,700 Cost of goods available for sale 2,600 Units sold on December 1 at $9.60 (2,300) Ending inventory: December 31 300Source Enterprises reports the following inventory information for the current year. Q (Click the icon to view the inventory information.) Under the LIFO perpetual method, Source Enterprises' total cost of ending inventory is $2,700 and the cost of goods sold for the year is $30,000. Determine whether there is a LIFO liquidation. There El a LIFO liquidation in this case because the units purchased or produced are greater than the 2,300 units sold. The units in ending inventory are the 1,900 units in beginning inventory