Assume that Pemberton Products show the beginning inventory of PH4 oil filters on January 1 and the purchases of this item during the current year to be as follows: Jan. 1 Beginning inventory 9 units @ $3.00 Jan. 3 Purchase 12 units @ $3.50 Jan. 11 Purchase 30 units @ $3.80 Jan. 16 Purchase 40 units @ $4.00 Jan. 20 Sold. 60 units Jan. 25 Purchase 19 units @ $5.00 Jan. 28 Sold. 20 units ON Required: Determine the cost of goods sold CGS and the Ending Inventory on the basis of each of the following methods of inventory valuation methods. a) FIFO b) LIFO