Bieber Inc. is a retailer operating in Calgary, Alberta. Bieber Inc. uses the perpetual inventory method. Assume that there are no credit transactions; all amounts are settled in cash. You are provided with the following information for Bieber Inc. for the month of January 2022. (a1) Your answer is correct. Calculate average cost for each unit. (Round answers to 3 decimal places, e.g. 5.125.) For each of the following cost flow assumptions, calculate (i) cost of goods sold, (ii) ending inventory, and (iii) gross profit. (Round per unit cost to 3 decimal places, e.g. 15.647 and final answers to 0 decimal places, e.g. 5,125. (1) LIFO. (2) FIFO. (3) Moving-average