Celtic Company reported these January purchases and sales for its basketball RFID labelling product: Date Activities Units Purch @ Cost Units Sold @ Retail 240 units @ $4.50 $1,080 200 units @ $15.00 1-Jan 10-Jan 20-Jan 25-Jan 30-Jan Beginning INV Sales Purchase Sales Purchase 120 units @ $6.50 $780 150 units @ $15.00 360 units @ $7.00 $2,520 TOTALS 720 units $4,380 350 units What are Celtic Company's ending costs assigned to both Cost of Goods Sold (CGS) and Ending Inventory (INV) at month end closing January 31st using: a) FIFO? and using b) LIFO