Of the 1,600 units sold during the period, 300 were from the beginning inventory; 500 from the first purchase; 600 from the second purchase; and 200 from the last purchase. Using the first-in, first-out costing method, the value of the inventory on hand at the end of the period would be

$2,750

Explanation:

Relevant data is attached.

If they were using the First-in, first-out costing method, it means that the earlier goods would have been sold first.

If they sold 1,600 units, this means that the following were sold;

300 from the beginning inventory; 500 from the first purchase; 700 from the second purchase; and 100 from the last purchase.

The ending inventory is therefore 500 units from the third purchase;

= 500 * 5.5

= $2,750

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