Inventory Calculation: Springfield Pharmacy began the year with 300 units of test kits (Product A) in inventory with a unit cost of $40. The following additional purchases of Product A were made during the following months: April 1st, 200 units @ $50 each, July 1st, 300 units @ $55 each, September 15th, 350 units @ $60 each, and November 20th, 200 units @ $65 each. FIFO