what's the ans on part b show steps thanks

The following is a record of Wildhorse Company's transactions for Boston Teapots for the month of May 2020. (a) Your answer is correct. Assuming that perpetual inventories are not maintained and that a physical count at the end of the month shows 661 units on hand, what is the cost of the ending inventory using (1) FIFO and (2) LIFO? Assuming that perpetual records are maintained and they tie into the general ledger, calculate the ending inventory using (1) FIFO and (2) LIFO