Question $5$ of $8$

$\frac{0\mathrm{.}5}{1},$vdots,vdots

Blossom Corporation began operations on December $1,2024.$ The only inventory transaction in $2024$ was the purchase of inventory on December $10,2024,$ at a cost of $$25$ per unit. None of this inventory was sold in $2024.$ Relevant information is as follows.

Ending inventory units

December $31,2024$

$127$

December $31,2025,$ by purchase date

December $2,2025$

$127$

July $20,2025$

$50,177$

During the year, the following purchases and sales were made.

$\backslash$table$[[,$Purchases,,,Sales,$],[$March $15,327$ units,at$,$$$30,,$April $10,227],[$July $20,327$ units,at$,32,,$August $20,327],[$September $4,227$ units,at$,36,,$November $18,177],[$December $2,127$ units,at$,38,,$December $12,227]]$

The company uses the periodic inventory method.

$($a$1)$

$($a$2).$

$($b$1)$

$($b$2)$

Determine ending inventory using dollar$-$value LIFO. Assume that the December $2,2025,$ purchase cost is the current cost of inventory. $($Hint: The beginning inventory is the base layer priced at $$25$ per unit.$)($Round answer to $0$ decimal places, e$.$s$.2,760.)$

Ending inventory at dollar$-$value LIFO $

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