At the end of January of the current year, the records of Donner Company showed the following for a particular item that sold at $16.20 per unit:

Transactions	Units	Amount
Inventory, January 1	570	$	1,995
Purchase, January 12	550		3,025
Purchase, January 26	150		1,125
Sale	(430)
Sale	(200)
Required: 1a. Compute Cost of Goods Sold under each method of inventory: average cost, FIFO, LIFO, and specific identification. For specific identification, assume that the first sale was selected from the beginning inventory and the second sale was selected from the January 12 purchase. Assume that the company uses periodic inventory system. (Round unit price to 2 decimal places. Input all amounts as positive values.) 1b. Prepare a partial income statement under each method of inventory: (a) average cost, (b) FIFO, (c) LIFO, and (d) specific identification. For specific identification, assume that the first sale was selected from the beginning inventory and the second sale was selected from the January 12 purchase Assume that the company uses periodic inventory system. 2a. Of FIFO and LIFO, which method would result in the higher pretax income? 2b. Of FIFO and LIFO, which would result in the higher EPS?