[spectacular]

April 1 inventory... 120 units @ $8.04 each
4/10 purchased... 200 units @ $8.20 each
4/25 purchase... 410 units @ $8.40 each
State sold 630 units on April 22.

Compute the value of ending inventory assuming State uses the perpetual LIFO inventory costing method.

[pready]

Something in your problem looks wrong.

According to your problem on 4/22 you only have 320 units onhand so you cannot sell 630 units.

First-in First-out for sale on or after 4/25 will be sell 120 units of 4/1 inventory, 200 units of the 4/10 puchase, and the remaining balance of your 4/25 purchase.

For Last-in First out for a sale on or after 4/25 will be: sell 410 units of 4/25 purchase, 200 units of 4/10 purchase, and the remaining balance from your 4/1 inventory.

In both cases you will need to calculate the total cost for your units sold then add them together to get the Cost Of Goods Sold (COGS).

For ending inventory take the beginning inventory + purchases - COGS.