3. June Corp. sells one product and uses a perpetual inventory system. The beginning inventory consisted of 10 units that cost 20 per unit. During the current month, the company purchased 60 units at 20 each. Sales during the month totaled 45 units for 43 each. What is the cost of goods sold using the FIFO method? 4. Checkers uses the periodic inventory system. For the current month, the beginning inventory consisted of 1,200 units that cost 12 each. During the month, the company made two purchases: 500 units at 13 each and 2,000 units at 13.50 each. Checkers also sold 2,150 units during the month. Using the average cost method, what is the amount of cost of goods sold for the month?