97. Salmone Company reported the following purchases and sales for its only product. Salmone uses a periodic inventory system. Determine the cost assigned to cost of goods sold using LIFO.

Date	Activities	Units Acquired at Cost	Units Sold at Retail
May 1	Beginning Inventory	310 units @ $16
5	Purchase	300 units @ $18
10	Sales		220 units @ $26
15	Purchase	180 units @ $19
24	Sales		170 units @ $27

66. A company had the following purchases during its first year of operations:

	Purchases
January:	11 units at $121
February:	21 units at $131
May:	16 units at $141
September:	13 units at $151
November:	11 units at $161

On December 31, there were 31 units remaining in ending inventory. These 31 units consisted of 3 from January, 5 from February, 7 from May, 5 from September, and 11 from November. Using the specific identification method, what is the cost of the ending inventory?

72. A company had the following purchases during its first year of operations:

	Purchases
January:	11 units at $121
February:	21 units at $131
May:	16 units at $141
September:	13 units at $151
November:	11 units at $161

On December 31, there were 31 units remaining in ending inventory. These 31 units consisted of 3 from January, 5 from February, 7 from May, 5 from September, and 11 from November. Using the specific identification method, what is the cost of the ending inventory?