The following lots of a particular commodity were available for sale during the year: 
The firm uses the periodic system and there are 25 units of the commodity on hand at the end of the year.
What is the amount of the inventory at the end of the year using the FIFO method?
Definitions:
Service Gap
The difference between customer expectations for service quality and the actual service delivered. This gap can influence customer satisfaction and business success.
Zone of Tolerance
refers to the range within which customers are willing to accept variations in service delivery and still be satisfied.
Service Quality
The measurement of how well a delivered service matches the customer's expectations.
Trained Guides
Individuals who have received specialized instruction and certification to lead others, often in outdoor, historical, or educational settings, providing safe and informative experiences.
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