The units of an item available for sale during the year were as follows:

Jan. 1	Inventory	30 units at $112
Mar. 10	Purchase	70 units at $122
Aug. 30	Purchase	10 units at $128
Dec. 12	Purchase	90 units at $130

There are 60 units of the item in the physical inventory at December 31. The periodic inventory system is used.

Cost of Ending Inventory and Cost of Goods Sold
Inventory Method	Ending Inventory	Cost of Goods Sold
First-in, first-out (FIFO)	$	$
Last-in, first-out (LIFO)
Weighted average cost

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