3) Calculate the value of the co-mingled inventory items in each of the examples below. (Points: 20) First Purchase a. 25 calves @ $225 per head b. 25 calves @ $225 per head c. 25 calves @ $225 per head Second Purchase 100 calves @ $235 per head 100 calves @ $235 per head 100 calves @ $235 per head Number Raised Number at Year-End 0 100 100 150 100 100