13. Badar Company reports the following for the month of July. Units Unit Cost Total Cost July 1 Inventory 300 OMR 8 OMR 2,400 12 Purchase 400 9 3,600 23 Purchase 300 10 3,000 30 Inventory 150 Instructions: (a) Compute the cost of the ending inventory and the cost of goods sold under (1) FIFO and (2) LIFO. (b) Which costing method gives the higher ending inventory? Why? (c) Which method results in the higher cost of goods sold? Why?