2 questions, please help

\#36 A company has inventory of 10 units at a cost of $10 each on June 1 . On June 3 , they purchased 20 units at $12 each. 12 units are sold on June 5 . Using the FIFO periodic inventory method, what is the cost of the 12 units that were sold? A. $120 B. $124 C. $128 D. $130 E. $140 \#37 Given the following information, determine the cost of goods sold at December 31 using the LIFO periodic inventory method. December 2: 5 units were purchased at $7 per unit. December 9: 10 units were purchased at $9.40 per unit. December 11: 12 units were sold at $35 per unit. December 15: 20 units were purchased at $10.15 per unit. December 22: 18 units were sold at $35 per unit. A. $284.70 B. $332.10 C. $281.25 D. $290.70 E. $297.00