a) Periodic FIFO Beginning inventory Purchases: Cost of Goods Available for Sale Cost of Goods Sold Ending Inventory # of units Cost per unit Cost of Goods Available for Sale # of units sold Cost per unit Cost of Goods Sold # of units in ending inventory Cost per unit Ending Inventory 280 $ 13.20 3,696 280 13.20 3,696 0 March 14 460 $ 18.20 8,372 460 $ 18.20 8,372 0 July 30 480 $ 23.20 11,136 410 EA $ 23.20 9,512 410 $ 23.20 9,512 October 26 180 28.20 Total 1,400 5,076 28,280 180 $ 28.20 5,076 450 $ 28.20 12,690 1,330 26,656 860 22,202 b) Periodic LIFO Cost of Goods Available for Sale Cost of Goods Sold Ending Inventory # of units Cost per unit Cost of Goods Available for Sale # of units sold Cost per unit Cost of Goods Sold # of units in ending inventory Cost per unit Ending Inventory Beginning inventory 280 $ 13.20 3,696 0 Purchases: March 14 460 EA 18.20 8,372 0 July 30 480 $ 23.20 11,136 0 October 26 180 28.20 5,076 0 Total 1,400 SA 28,280 0 0 0 0