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Niles Co. has the following data related to an item of periodic inventory: Inventory, March 1 200 units @ $2.10 Purchase, March 7 700 units @ $2.20 Purchase, March 16 140 units @ $2.25 Inventory, March 31 260 units 24. The value assigned to ending inventory if Niles uses LIFO is A) $580 B) $552 C) $546 D) $584 25. The value assigned to cost of goods sold if Niles uses FIFO is A) S580 B) $ 552 C) $1,724 D) $1,696