Neighborly Industries has the following inventory information. 
Assuming that a periodic inventory system is used, what is the amount allocated to ending inventory on a LIFO basis?
Definitions:
Phenomena
Observable events or occurrences that can be investigated scientifically to understand their underlying principles or mechanisms.
Observing And Measuring
The process of collecting data about phenomena or behaviors through direct observation and using tools to quantify the observations.
Empirically Tested
Evaluated or tested through observation or experiment rather than theory or pure logic.
Variables
Characteristics of behavior or experience that can be measured or described by a numeric scale.
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