Perpetual inventory using LIFO

Beginning inventory, purchases, and sales data for DVD players are as follows:

$\begin{array}{cc}\text{N}\text{o}\text{v}\text{.}1\text{I}\text{n}\text{v}\text{e}\text{n}\text{t}\text{o}\text{r}\text{y}& 140\text{u}\text{n}\text{i}\text{t}\text{s}at\text{\$}29\\ 10\text{S}\text{a}\text{l}\text{e}& 110\text{u}\text{n}\text{i}\text{t}\text{s}\\ 15\text{P}\text{u}\text{r}\text{c}\text{h}\text{a}\text{s}\text{e}& 150\text{u}\text{n}\text{i}\text{t}\text{s}at\text{\$}30\\ 20\text{S}\text{a}\text{l}\text{e}& 120\text{u}\text{n}\text{i}\text{t}\text{s}\\ 24\text{S}\text{a}\text{l}\text{e}& 35\text{u}\text{n}\text{i}\text{t}\text{s}\\ 30\text{P}\text{u}\text{r}\text{c}\text{h}\text{a}\text{s}\text{e}& 140\text{u}\text{n}\text{i}\text{t}\text{s}at\text{\$}34\end{array}$

The business maintains a perpetual inventory system, costing by the last$-$in$,$ first$-$out method. Cost column and LOWER unit cost first in the Inventory Unit Cost column.