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PLEASE DON'T USE EXCEL!!! Answers are known, just please explain and show where 300 comes from in Ending Inventory and where 230 comes from for

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PLEASE DON'T USE EXCEL!!! Answers are known, just please explain and show where 300 comes from in Ending Inventory and where 230 comes from for COGS. THANK YOU!
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Novak Company uses a periodic inventory system. For April, when the company sold 450 units, the following information is available. Compute the April 30 inventory and the April cost of goods sold using the FIFO method

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