Blue Spruce Corp. is a retailer operating in Calgary, Alberta. Blue Spruce Corp. 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 Blue Spruce Corp. for the month of January 2022. 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