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2. On June 1, HF Inc. had an inventory of 4,000 units of Part #342 at a cost of $3 per unit. HF made two purchases during June, buying 2,700 units of the part for $3.20 per unit on June 21 and buying 3, 100 units of the part for $3.40 on June 28. HF sold 3,100 units of the part on June 10 and 3,900 units of the part on June 30. If HF uses LIFO perpetual inventory, the cost of goods sold for Part #342 in June is a. $21,630. b. $22,400 C. $22,780. d. $23, 100. 3. Use the same information as in #58. What is HF's ending inventory if the company uses FIFO perpetual