How did the number I indicate come about please explain?

Assume that Toys Galore store purchased and sold a line of dolls during December as follows: (Click the icon to view the transactions.) Toys Galore uses the perpetual inventory system Read the requirements. Purchases Unit Total Cost of Goods Sold Unit Total Quantity Cost Cost - More info Date Quantity Cost Cost Inventory on Hand Unit Total Quantity Cost Cost 13 $ 9 $ 117 5$ 9 $ 45 Dec. Dec. 8 8 $ 9 $ 72 16 $ Dec. 14 14 $ 224 5$ 9 $ Dec. 1 Beginning merchandise inventory 8 Sale 14 Purchase 45 13 units @ $ 9 each 8 units @ $ 22 each 16 units @ $ 14 each 14 units @ S 22 each 16 % 1415 224 Dec. 21 5$ 9 $ 45 7$ 14 $ 98 21 Sale 9 $ 14 $ 126 224 16 243 $ Totals 22 7 98 Compute the gross profit using the using the FIFO inventory costing method. Print Done Gross profit is $ 241 using the FIFO inventory costing method. Requirement 2. Compute the cost of goods sold, cost of ending merchandise inventory, and gross profit using the LIFO inventory costing method. Begin by computing the cost of goods sold and cost of ending merchandise inventory using the LIFO inventory costing method. Enter the transactions in chronological order, calculating new inventory on hand balances after each transaction. Once all of the transactions have been entered into the perpetual record, calo the quantity and total cost of merchandise inventory purchased, sold, and on hand at the end of the period. (Enter the oldest inventory layers first.) Purchases Cost of Goods Sold Inventory on Hand Unit Total Unit Total Unit Total Dato Quantit Cont Cot Quantitur