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The records of Amman Commercial Company show the following data. Inventory Purchases Purchases Date 01/01/2019 20/07/2019 22/11/2019 Units 20,000 18,000 13,000 Unit Cost 9 8 6 Noteon 31/12/2019 a periodic inventory system is used, and the units on hand were 32,000 Instructions: 1. Under the FIFO method, the cost of ending inventory is: a 408,000 b 231,000 c. 162,000 d 246,000 2- Under the FIFO method, the Cost of Goods Sold is: a 162,000 b. 165,000 c. 408,000 d 171,000