Laker Company reported the following January purchases and sales data for its only product.

Date		Activities	Units Acquired at Cost								Units sold at Retail
Jan.	1	Beginning inventory	215	units	@	$	14.00	=	$	3,010
Jan.	10	Sales										165	units	@	$	23.00
Jan.	20	Purchase	160	units	@	$	13.00	=		2,080
Jan.	25	Sales										190	units	@	$	23.00
Jan.	30	Purchase	355	units	@	$	12.00	=		4,260
		Totals	730	units					$	9,350		355	units

The Company uses a periodic inventory system. For specific identification, ending inventory consists of 375 units, where 355 are from the January 30 purchase, 5 are from the January 20 purchase, and 15 are from beginning inventory. Determine the cost assigned to ending inventory and to cost of goods sold using (a) specific identification, (b) weighted average, (c) FIFO, and (d) LIFO

I need help finding the LIFO for the question above. For the values of x.

Determine the cost assigned to ending inventory and to cost of goods sold using LIFO.

d) LIFO	Cost of Goods Available for Sale			Cost of Goods Sold			Ending Inventory
	# of units	Cost per unit	Cost of Goods Available for Sale	# of units sold	Cost per unit	Cost of Goods Sold	# of units in ending inventory	Cost per unit	Ending Inventory
Beginning inventory	215	14.00	$3,010	x			x
Purchases:
Jan. 20	160	13.00	2,080	x			x
Jan. 30	355	12.00	4,260	x			x
Total	730		$9,350	0		$0	0		$