33) The Petrowski Company uses the perpetual inventory system. The Pettowk Company has the following data available for the month of January: Date Tan. 1 Jan. 9 Jan. 10 Jan. 15 Jan. 18 Transaction Beginning inventory Purchase Sale Purchase Units 100 300 200 400 Unit Cost $100 $120 $140 Jan. 24 Jan. 30 Sale Purchase Sale 300 100 10 $160 Determine the Cost of Goods Sold for January using the following methods: a, FIFO b. LIFO c. Moving-average (Round per unit costs and all other dollar amounts to two decimal places.)