The units of an item available for sale during the year were as follows: 
There are 19 units of the item in the physical inventory at December 31.The periodic inventory system is used.Determine the ending inventory cost using LIFO.
Definitions:
Sampling
The process of selecting a portion of the population to represent the entire population, used in research to gather data and insights.
Phone Directories
Printed or digital listings of telephone subscribers in a particular geographical area including their names and addresses.
Cross-lagged Surveys
Studies that measure two or more variables over time to assess the direction and strength of causal relationships.
Surveys
Research tools comprised of questions aimed at gathering information from respondents about their opinions, behaviors, or characteristics.
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