The inventory needs to ne decreased and cogs increased.

Please help me solve this with the conservative approach and FIFO method:

PurchaseDate Units Unitprice Total price

$1/1/21100,0001\mathrm{.}88158,000$

$3/1/21100,0002\mathrm{.}60160,000$

$5/1/21120,0002\mathrm{.}50200,000$

$8/1/21130,0002\mathrm{.}70405,000$

$10/1/21160,0003\mathrm{.}11527,000$

$12/1/21200,0003\mathrm{.}10660,000$

$840,0002,320,000$

Units sold $788,000$

Units left $52,000$