The Benchley Company uses metal grates when assembling appliances.Information as to balances on hand,purchases,and requisitions of the grates is given in the following table. 
If a perpetual inventory record of the metal grates is maintained on a FIFO basis,what costs are assigned to the 150 units in ending inventory?
Definitions:
Auditory Canal
A tube-like structure that leads from the outer ear to the eardrum, playing a crucial role in directing sound waves to the inner ear.
Eardrum
A thin membrane that separates the outer ear from the middle ear and vibrates in response to sound waves.
Basilar Membrane
A structure in the cochlea of the inner ear that plays a critical role in the sense of hearing by vibrating in response to sound, helping to translate sound waves into neural signals.
Olfactory Epithelium
The lining of the roof of the nasal cavity, containing a sheet of receptor cells for smell.
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