Calculate COGS and recognize revenue under different methods.

Sales Details	Units Sold	Sales Price per Unit ($)	Direct Materials per Unit ($)	Direct Labor per Unit ($)
Product A	10,000	$100	$30	$20

Requirements:

Calculate the cost of goods sold (COGS) using the FIFO method.

Determine COGS using the weighted average cost method.

Recognize revenue and calculate gross profit under each method.