BG Computer Supply (BGCS) has a December 31" fiscal year end The company tracks inventory on a FIFO basis and reports inventory on a LIFO basis. As of December 31, 2012, BGCS had 300 units in inventory The 2012 BGCS annual report had the following inventory disclosure: Inventory at FIFO $24,000 Less: LIFO Reserve ($ 6,000) Inventory at LIFO $ 18,000 During 2013, BGCS had the following purchases: Purchases Table Units Value/Unit Total Purchase 1-2/1/13 350 $90,00 $31,500 Purchase 2 6/11/13 900 $100.00 $90,000 Purchase 3 9/12/13 1,200 $105.00 $126,000 Purchase 4 - 12/14/13 450 $110.00 $49,500 A physical count on December 31, 2013 indicated that BGCS had 500 units in ending inventory. Based on this information, calculate the following amounts for fiscal year 2013: Note: Students must show their work in the space provided to receive full credit for their solution. FIFO Amounts Fiscal Year 2013 Sales (in units) I Goods Available for Sale (units): Goods Available for Sale (5) FIFO Ending Inventory (5) FIFO Cost of Goods Sold (8) LIFO Amounts Fiscal Year 2013 Sale (in units) Goods Available for Sale (unit) Goods Available for Sale (5) Fiscal Year 2013 Sales (in units) Goods Available for Sale (units) Goods Available for Sale (5) FIFO Ending Inventory (5) FIFO Cost of Goods Sold ($) LIFO Amounts Fiscal Year 2013 Sales (in units) I Goods Available for Sale (units) Goods Available for Sale ($): LIFO Ending Inventory (5) LIFO Cost of Goods Sold ($): LIFO Reserve at 12/31/13 Inventory Profit at 12/31/13