Hess Company's inventory records show the following data for the month of September: 
A physical inventory on September 30 shows 150 units on hand.
Calculate the value of ending inventory and cost of goods sold if the company uses LIFO inventory costing and a periodic inventory system.
Definitions:
Distributive Strategy
is a negotiation approach that views the situation as a fixed pie where any gain by one party results in a loss by the other, leading to competitive bargaining tactics.
Integrative Strategy
A negotiation or planning approach that seeks to combine resources, meet mutual needs, and achieve shared goals, emphasizing cooperation over competition.
Strategic Goals
Long-term objectives that guide decision-making and tactics in pursuit of overall success.
Accommodative Negotiation
A negotiation approach where one party makes concessions to the other to reach an agreement, often at their own expense.
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