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Marigold Corp. has the following inventory data:

Nov. 1 Inventory 23 units @ $4.70 each
8 Purchase 94 units @ $5.05 each
17 Purchase 47 units @ $4.90 each
25 Purchase 70 units @ $5.10 each

A physical count of merchandise inventory on November 30 reveals that there are 78 units on hand. Ending inventory (rounded) under LIFO is

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Answer:

Ending inventory (rounded) under LIFO is 386

Explanation:

Month Units Unit Cost Cost Inven. Inven. Cost

nov-01 23         4,7                 108,1 23         108

nov-08 94         5,05         474,7 55         278

nov-17 47          4,9                 230,3 0         0

nov-25 70          5,1                   357 0         0

                                         78         386

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