The Units of an Item Available for Sale During the Year

Short Answer

The units of an item available for sale during the year were as follows:
$\begin{array}{llll}\text { Jan. } & 1 & \text { Inventory } & \quad\quad & 10 \text { units at } \$ 25 \\\text { Apr. } & 4 & \text { Purchase } &\quad\quad & 15 \text { units at } \$ 24 \\\text { May. } & 20 & \text { Purchase } &\quad\quad & 20 \text { units at } \$ 28 \\\text { Oct. } & 30 & \text { Purchase } & \quad\quad &18 \text { units at } \$ 30\end{array}$
There are 19 units of the item in the physical inventory at December 31.The periodic inventory system is used.Determine the ending inventory cost using LIFO.