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b) Periodic 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 # of units in ending Sold inventory Cost per unit Ending Inventory Beginning inventory Purchases: March 14 470 $ 18.40 8.648 July 30 485 $ 23.40 11,349 October 26 185 $ 28.40 5,254 Total 1,140 $ 25,251 $ 0 0 $ c) Gross profit FIFO LIFORequired information Use the following information for the Exercises 8-10 below. (Algo) [The following information applies to the questions displayed below.] Hemming Co. reported the following current-year purchases and sales for its only product. Date Activities Units Acquired at Cost Units Sold at Retail Jan. 1 Beginning inventory 285 units @ $13.40 = $ 3,819 Jan. 10 Sales 250 units @ $43.40 Mar. 14 Purchase 470 units @ $18.40 = 8 , 648 Mar. 15 Sales 400 units @ $43.40 July 30 Purchase 485 units @ $23.40 = 11,349 Oct. 5 Sales 460 units @ $43.40 Oct. 26 Purchase 185 units @ $28.40 5,254 Totals 1, 425 units $29, 070 1, 110 units . ...... Exercise 5-8 (Algo) Periodic: Inventory costing methods-FIFO and LIFO LO P1 Required: Hemming uses a periodic inventory system. (a) Determine the costs assigned to ending inventory and to cost of goods sold using FIFO. (b) Determine the costs assigned to ending inventory and to cost of goods sold using LIFO. c) Compute the gross profit for each method. a) Periodic FIFO 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 Purchases: March 14 470 $ 18.40 8,648 250 $ 18.40 4,600 July 30 185 $ 23.40 11,349 400 $ 23.40 9,360 October 26 85 $ 28.40 5,254 460 $ 28.40 13,064 Total 1.140 $ 25,251 1,110 $ 27,024 0 $ 10