CCL Company uses a periodic inventory system to manage their inventory. The opening inventory purchases and closing inventory of CLL Company are given in Table 2 below.

Table 2. Purchases and Inventories of CLL Company
Date	Detail	Units	Cost per unit
1 September 2022	Inventory	4,000	$9
3 September 2022	Purchase	3,500	$10
15 September 2022	Purchase	6,000	$10
20 September 2022	Purchase	7,500	$11
30 September 2022	Inventory	9,000

Required:

Based on the above data, calculate each of the following:

a. Cost of Sales under the cost flow assumption of FIFO

b. Cost of Closing Inventory under the cost flow assumption of FIFO

c. Cost of Sales under the cost flow assumption of Weighted Average

d. Cost of Closing Inventory under the cost flow assumption of Weighted Average