How do you record the LIFO adjustment?

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http://oi39.tinypic.com/16i794z.jpg

So I tried:

Beginning Inventory: 70 units, $35/unit
Oct 4 Purchase: 120 units, $64/unit
Oct 15 Sell: 140 units, $11,900
Oct 20 Purchase: 130 units, $74/unit
Oct 22 Sell: 80 units, $6800

For FIFO:

Oct 15 Sell: (70*35) + (70*64) = 6930
Oct 22 Sell: (50*64) + (30*74) = 5420

6930 + 5420 = $12350

For LIFO:

Oct 15 Sell: (130*74) + (10*64) = 10260
Oct 22 Sell: (80*64) = 5120

10260 + 5120 = 15380

15380 - 12350 = 3030 LIFO Adjustment needed.

But this is the wrong answer. What am I doing wrong? Thanks.
 

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