i have access to the answer but can someone please tell me where the 300 comes from in the 300x1.3

5. Assuming a LIFO cost flow, the amount of ending inventory reported on the balance sheet would be First calculate COGS COGA (see above) 1110 a S240 250 * 1.40 - 350 -COGS 740 b. S415 300 1.30 = 390 -ending inventory 370 CS130. 550 740 dS370 Beginning Inventory First Purchase Second Purchase Units 200 400 250 Price Total $1.20 = 240 $1.30 = 520 $1.40 = 350