2. KelCo uses FIFO under the periodic method. Its inventory records are: Units Cost Beginning inventory 120 $10 2/1 Purchase 300 $12 5/2 Purchase 200 $13 8/2 Purchase 300 $14 11/20 Purchase 250 $15 At year-end 20X9, a physical count of inventory shows 450 units on hand. a. What is KelCos goods available for sale: 1. in units? 2. in dollars? b. What is KelCos: 1. ending inventory? 2. cost of goods sold..