A company reports the following beginning inventory and purchases, and it ends the period with 30 units in inventory.

Beginning inventory 

100 units at $10 cost per unit

Purchase 1

40 units at $12 cost per unit

Purchase 2

20 units at $14 cost per unit

a. Compute ending inventory using the FIFO periodic system.

b. Compute cost of goods sold using the LIFO periodic system.