3) Pencil Company had the following information for the year: Units Cost per Unit nventory, January 1 Inventory Purchases Miarct September November Inventory, December 31 3 20 S2 4 $2.50 9 S3 2 $3.50 a) How many units did Pencil sell ) Calculate the dolilar value of Pencirs December 31 inventory, as well as Pencirs coGs, using the FIFO method. Calculate the dolilar value of Pencirs December 31 inventory, as well as Pencirs coGs, using mhe LIFO method. d) Calculate the dollar value of Pencil's December 31 inventory, as well as Pencil's COGS, using the average cost methood