LIFO, Perpetual and Periodic The inventory records of the Riedel Company showed the following transactions for the fiscal period ended June 30:

Units

Cost/Unit

June 1 Inventory

700

$6.20

June 3 Purchases

400

6.4

June 15 Sales @ $12.00

300

June 22 Sales @ $12.50

600

June 30 Purchases

600

6.7

Required

Compute the ending inventory and the cost of goods sold under the LIFO cost flow assumption, assuming both a perpetual and a periodic inventory system. Explain any difference in the final inventory valuations.