The first picture is the problem i need to work on but my teacher wants me to answer it in the same way as it is in picture #2 but i dont understand his way. the second photo is from an another problem but im just using it as an example to show how he wants the question in the first photo to be answered.

The Wine Guy of Napa Valley inventory records show the following data for the month of March for a private reserve Coppola Merlot Wine: Inventory, March 1 Purchases: March 12 March 23 Units 760 120 290 Unit Cost $20.00 21.00 22.00 A physical inventory on March 31st shows 450 units on hand. Calculate the value of ending inventory and cost of goods sold if the company uses LIFO inventory system. = LIFO Method Ending Inventory 100 units @$3.00 = $300 50 units @$3.50 = 175 Total $475 Cost of Goods Sold Inventory Available: 100 @$3.00............. = $ 300 450 @$3.50..... 1,575 300 @$3.70....... 1.110 Total Available $2,985 Less Ending on Hand (475) Cost of Goods Sold $2,510 - = =