2. You're given the following information for Haig Clothing for the month ended September 30, 2021 Date Units 60 Unit Price $40 48 Description Sept. 1 Beginning Inventory 8Purchase 11 Purchase return 17 Sale 19 Purchase 23 Sale 28 Sale Return 30Purchase 125 10 140 48 86 52 84 180 90 15 55 84 57 Instructions: a) Calculate the COGS for each sales transaction using FIFO and average cost. b) Calculate the ending inventory for FIFO and average cost. c) Calculate and compare the gross profit for FIFO and average cost. d) How would the results change for each cost flow assumption if the cost of the new inventory was decreasing