<page_title> FIFO and LIFO accounting </page_title> <section_title> FIFO </section_title> <table> <cell> 100 units <col_header> Number of units </col_header> </cell> <cell> $50 <col_header> Cost </col_header> </cell> <cell> 125 units <col_header> Number of units </col_header> </cell> <cell> $55 <col_header> Cost </col_header> </cell> <cell> 75 units <col_header> Number of units </col_header> </cell> <cell> $59 <col_header> Cost </col_header> </cell> </table>
The LIFO accounting cost associated with 75 units at $59 and 125 more units at $55.