Bridgeport Distribution markets CDs of numerous performing artists. At the beginning of March, Bridgeport had in beginning inventory 2,400 CDs with a unit cost of \$6. During March, Bridgeport made the following purchases of CDs. During March 13,000 units were sold. Bridgeport uses a periodic inventory system. Which cost flow method results in (1) the highest inventory amount for the balance sheet and (2) the highest cost of goods sold for the income statement? (1) produces the highest inventory amount for the balance sheet, $ (2) produces the highest cost of goods sold on the income statement, \$