ABC Company uses the periodic inventory method and had the following inventory information available: Units Unit Cost Total Cost 1/1 Beginning Inventory 20 $2 $ 40 1/20 Purchase 30 $3 90 7/25 Purchase 45 $4 180 10/20 Purchase 20 $6 120 115 $430 A physical count of inventory on December 31 revealed that there were 25 units on hand. Instructions Calculate the value of Cost of Goods Sold and Ending Inventory at December 31 based on FIFO, LIFO and Average cost. Show computations supporting your answers.