American Widgets Co. has the following layers of inventory: Beginning inventory: 500 @ $1 = $500 Jan, purchase: 200 @ $2 = $400 Mar. purchase: 200 @ $3 = $600 . . What is the average cost per unit after the January purchase? O a. $1.00 O b. $1.50 Oc. $1.29 O d. None of these choices are correct. Using the gross profit method, what is the estimated cost of goods sold assuming a gross profit rate of 35% for net sales totaling $150,000? O a. $97,500. O b. $52.500. O c. $5,250 8. None of these choices are correct