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Periodic inventory by three methods The beginning inventory for Midnight Supplies and data on purchases and sales for a three-month period are shown below: Date Transaction Jan. 1 Inventory 10 Purchase 28 Sale 30 Sale Feb. 5 Sale Total 7,500 $562,500 22,500 1,912,500 11,250 1,687,500 3,750 562,500 1,500 225,000 54,000 4,725,000 27,000 4,320,000 25,500 4,080,000 45,000 4,027,500 30,000 160.00 4,800,000 7,500 90.00 675,000 4,200,000 26,250 160.00 1. Determine the inventory on March 31 and the cost of goods sold for the three-month period, using the first-in, first-out method and the periodic inventory system. 10 Purchase 16 Sale 28 Sale Mar. 5 Purchase 14 Sale 25 Purchase 30 Sale Inventory, March 31 Cost of goods sold Inventory, March 31 Cost of goods sold Number of Units Sales Cost of goods sold Gross profit Inventory, March 31 $ Per Unit $ $ $75.00 85.00 150.00 150.00 2. Determine the inventory on March 31 and the cost of goods sold for the three-month period, using the last-in, first-out method and the periodic inventory system. FIFO 150.00 87.50 160.00 3. Determine the inventory on March 31 and the cost of goods sold for the three-month period, using the weighted average cost method and the periodic inventory system. Round the weighted average unit cost to the nearest cent. Inventory, March 31 Cost of goods sold 160.00 4. Compare the gross profit and the March 31 inventories, using the following column headings. For those boxes in which you must enter subtracted or negative numbers use a minus sign. 89.50 $ $ LIFO Weighted Average $ $