33. b

34. b

please explain the answers and how do you get to that

thank you!

Using the following 2 tables, answer the next four questions (Assuming Periodic Method). \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Table of Inventory Purchases } \\ \hline Date & Units & Unit Cost & Total Cost \\ \hline Beginning Inventory & 10 & $3 & $30 \\ \hline 3-Feb & 5 & 4 & 20 \\ \hline 10-Apr & 15 & 5 & 75 \\ \hline 12 -Jun & 12 & 7 & 84 \\ \hline 20 -Aug & 20 & 8 & 160 \\ \hline Total & 62 & & 369 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Sales } \\ \hline Date & Units Identified & Units & Price & Total \\ \hline 5-Mar & February & 5 & $6 & $20 \\ \hline 2-May & April & 10 & 6 & 60 \\ \hline 4-Jul & June & 2 & 10 & 20 \\ \hline 1-Sep & June & 8 & 10 & 80 \\ \hline & & 25 & & $190 \\ \hline \end{tabular} Here it is givien that comp Cost of Goods Sold \& G particular period based 33. Determine the LIFO cost of ending inventory. a. \$185 b. $174 c. $190 d. $369