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Date Activities Units Acquired at Cost Units Sold at Retail Jan. 1 Beginning inventory 155 units @ $12.20 = $ 1,891 Jan. 10 Sales 145 units @$42.20 Mar. 14 Purchase 305 units @ $17.20 = 5,246 Mar. 15 Sales 195 units @$42.20 July 30 Purchase 455 units @ $22.20 = 10,101 Oct. 5 Sales 245 units @$42.20 Oct. 26 Purchase 655 units @ $27.20 = 17,816 Totals 1,570 units $ 35,054 585 units PERIODIC FIFO and LIFO
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