3. Feaser Inc. had a beginning inventory on October 1 of 50 units of goods at a cost of $30 per unit. During the year, the following purchases, purchase returns, sales and sales returns were made. Oct 05 Sale 30 units at $82 Oct 15 Sale 65 units at $90 Oct 07 Sale return 5 units at $82 Oct 16 Sale return 10 units at $90 Oct 10 Purchase 95 units at $44 Oct 20 Purchase 50 units at $50 Oct 10 Purchase return 10 units at $44 Oct 28 Sale 35 units at $90 The Feaser Store uses a periodic inventory system. (a) Determine the cost of goods available for sale. [2] (b) Determine the (1) cost of ending inventory and (2) cost of goods sold under FIFO and LIFO method of cost flow. [8]