only part b. typing please

E8-19 (L03,4) (Alternative Inventory Methods-Comprehensive) Tori Amos Corporation began operations on December 1, 2016. The only inventory transaction in 2016 was the purchase of inventory on December 10, 2016, at a cost of $20 per unit. None of this inventory was sold in 2016. Relevant information is as follows. 100 150 Ending inventory units December 31, 2016 December 31, 2017, by purchase date December 2, 2017 100 July 20, 2017 50 During the year, the following purchases and sales were made. Purchases Sales March 15 300 units at $24 April 10 July 20 300 units at 25 August 20 September 4 200 units at 28 November 18 December 2 100 units at 30 December 12 The company uses the periodic inventory method. 200 300 150 200 Instructions (a) Determine ending inventory under (1) specific identification, (2) FIFO, (3) LIFO, and (4) average-cost (b) Determine ending inventory using dollar-value LIFO. Assume that the December 2, 2017, purchase cost is the current cost of inventory. (Hint: The beginning inventory is the base layer priced at $20 per unit.)