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A hospital purchases some testing kits for determining if patients have a particular disease. This is a new disease, so the hospital starts the year without any test kits. In March they purchase 900 kits for $165. In April they purchase 2200 kits for $125. In May they purchase 2400 kits for $95. In June they purchase 400 kits for $80. At the end of June they have 1428 kits remaining. Determining the following data using both FIFO and LIFO FIFO Value of Opening Inventory LIFO Value of Test Kits Used Value of Closing Inventory