a) Sweet Cashew Suppliers uses the perpetual inventory system. The following details relate to Sweet Nuts for the month of March. 1 March Purchases 10 March 20 March 30 March Sales 14 March 24 March Balance 2,200 units @ $4.25 $8,800 1,500 units @ $4.50 $6,750 1,400 units @ $4.75 $6,650 1,300 units @ $5.00 $6,500 2,500 units 2,400 units The physical inventory count on 31 March shows 1,550 units on hand. Required: Calculate (2 decimal places only required) the value of the Closing Inventory and Cost of Goods Sold at March using: i) FIFO method ii) Moving average cost method