Thelen’s inventory records show the following data at January31:
Beginning inventory Jan. 1 90 units @ $9 per unit
Jan. 10 purchase 270 units @ $12 per unit
Jan. 22 purchase 110 units @ $13 per unit
At January 31, 180 units are still on hand. What is the cost ofthe ending inventory at January 31 if Thelen uses the LIFOmethod?
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