The units of an item available for sale during the year were as follows: 
There are 30 units of the item in the physical inventory at December 31.The periodic inventory system is used.Determine the ending inventory cost using FIFO.
Definitions:
Latinos
People of Latin American origin or descent, often residing in the United States.
Asian Americans
A demographic group in the United States comprised of individuals of Asian descent, representing a diverse range of cultures, languages, and histories.
Money Problems
Financial issues or difficulties faced by individuals or families, often leading to stress and impacting overall well-being.
Delay Marriage
Delay marriage refers to the trend of individuals choosing to marry at a later age than traditionally observed, often for personal, educational, or financial reasons.
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