I calculated my COG for sale, total units are 2200, total cost $21,500. I started working backwords for ending inventory but my total unit sales are 13,000 units. How can you sell more than you have in inventory? :confused:

FIFO this means First In First Out.
You can NEVER sell more than you have in Inventory.
What you need to do is balance the number
of units first.
Then you put a value per unit on the method you chose.