In this problem it states that the ending inventory is 350. Wouldn't that mean that your units sold would be 1150 when your units available for sale are 1500? Wouldn't COGS be $ 109 400? for the FIFO method? Thus ending inventory $31 700? Thanks

This is Ch 6 25E from financial and managerial accounting for MBA 5th edition

Computing Cost of Sales and Ending Inventory

H Company has the following financial record for current period.

Ending inventory is 350 units. Compute ending inventory and COGS for current oeriod using FIFO, LIFO and AVG cost

Beginning Inventory	150	$100
Purchase #1	600	$96
Purchase #2	500	$92
Purchase #3	250	$90