11. Co. X has the following beginning inventory, purchases and ending inventory: Beginning inventory 300 units at S10 each, Purchase 6/1 300 units at $15 each, Purchase 9/1 300 units @ 20 each, and ending inventory 400 units. How many units did Co. X have available for sale during the year? CA. 900 B. 600 C. 500 D. 300 E. None of the above 12. Using the FIFO cost method, if the total cost of the goods available for sale is 25,000 and the cost of the ending inventory is 15,000. how much is the cost of goods sold? A. 25.000 C C B. 20.000 C . 15,000 D . 10,000 C E. None of the above 13. Using the average cost method, if the total cost of the goods available for sale is 25,000 and the cost of the ending inventory is 10,000, how much is the cost of goods sold? A. 25,000 B. 20.000 C . 15,000 D . 10,000 E. None of the above C C C 14. Co. Z. has the following units of beginning inventory, purchases and total sales for the year: Beginning inventory 300 units at $10 cach, Purchase 6/1 300 units at $15 each, Purchase 9/1 300 units @ 20 each, and total sales for the year of 400 units. How many units are in ending inventory? CA. 900 B. 500 C. 400 D. 300 E. None of the above 15. Using the Specific Identification cost method, if the total cost of the goods available for sale is 25.000 and the cost of the ending inventory is 5,000, how much is the cost of goods sold? A 25.000 B. 20,000 C. 15.000 D. 8.000 E. None of the above C