$[$The following information applies to the questions displayed below.$]$

A company reports the following beginning inventory and two purchases for the month of January. On January $26,$ the

company sells $300$ units. Ending inventory at January $31$ totals $130$ units.

Assume the perpetual inventory system is used. Determine the costs assigned to ending inventory when costs are assigned based on

the LIFO method.

Assume the perpetual inventory system is used. Determine the costs assigned to ending inventory when costs are assigned based on

the LIFO method.