Answer:
FIFO: ending inventory: $9,528  COGS: $ 14,452
LIFO: ending inventory: $ 8,422 COGS: $ 15,558 (periodic)
LIFO:  ending inventory $ 9,035 COGS ·$ 14,945 (perpetual)
<em />
Explanation:
June   1     Balance 304 units @ $13   3, 952
June  11 Purchased 804 units @ $15  12,060
June 20 Purchased 498 units @ $16<u>  7, 968   </u>
Tota units 1,606 Cost available:         23,980
June 10 Sold 205 units @ $30
June 15 Sold 504 units @ $32
June 27 Sold 295 units @ $34
Total units: 1,004 units
<u></u>
Ending Inventory units: 1,606 - 1,004 = 602
<u>FIFO:</u>
first units are sold while last are ending inventory.
As we always pick from chronological order is the same under perpetual or periodic method.
<u><em>Ending Inventory:</em></u>     602 units
June 20 Purchased 498 units @ $16   7, 968   (602 - 498 = 104)
June  11 Purchased   104 units @ $15 <u>  1, 560    </u>
                       Total:                               9,528
<u><em>COGS:</em></u> Difference between cost available and ending inventory:
23,980 - 9,528 = 14,452
<u>LIFO:</u>
first units are part of ending inventory. As the units aren't picked in chronological order the values cahnges under perpetual and periodic method.
<u>periodic ending inventory:</u>
June   1     Balance 304 units @ $13   3, 952 (602 - 304 = 298)
June  11 Purchased 298 units @ $15<u>   4,470   </u>
                                Total                      8,422
COGS: 23,980 - 8,422 = 15,558
<u>perpetual method:</u>
Inventory after 1st sale: 304 - 205 = 99 units at 13
Inventory after 2nd sale.
99 untis at 13
804-504 = 300 units at 15
Inventory after 3rd sale.
99 untis at 13                           1,287
300 units at 15                        4,500
498 - 295 = 203 units at 16 <u>   3,248   </u>
<em>ending inventory:                  9,035</em>
<em>COGS: 23,980 - 9,035 = 14,945</em>