$8$:$32$

$($i$)$

urcourses.uregina.ca

following information:

An inventory count was performed on December $31,2023.$ Included in inventory were $50$ spark plugs and filters at a cost of $$1\mathrm{.}25$ each and $80$ liters of oil at a cost of $$2\mathrm{.}50$ per liter.

Due to the bank's requirements, another inventory count was performed on February $29,2024.$ On that date, ESER had $85$ spark plugs and filters and $95$ liters of oil in inventory.

The following are the summaries of inventory purchases and uses$/$sales for January $1$ to February $29,2024$:

Spark Plugs and Filters

$\backslash$table$[[$Date$,$Units Purchased,Cost$/$Unit$,$Units Used$],[$January $2,,,20$ units$],[$January $9,50$ units,$$1\mathrm{.}30,],[$January $30,,,40$ units$],[$February $6,30$ units,$$1\mathrm{.}40,],[$February $20,,,45$ units$],[$February $27,60$ units,$$1\mathrm{.}50,]]$

ESER has a work$-$order system for each repair and records cost of goods sold immediately upon using the parts.

Bulk Oil

$\backslash$table$[[$Date$,$Units Purchased,Cost$/$Unit$,()$