Class Time: BG Computer Supply (BGCS) has a December 31 fiscal year-end. The company tracks inventory on a FIFO basis and reports inventory on a LIFO basis. As of December 31, 2012, BGCS had 300 units in inventory. The 2012 BGCS annual report had the following inventory disclosure: Inventory at FIFO Less: LIFO Reserve S 6,000 Inventory at LIFO $24,000 S 18,000 During 2013, BGCS had the following purchases: Purchases Table Total $31,500 Purchase 1-2/1/13 Purchase 2-6/11/13 Purchase 3-9/12/13 Purchase 4- 12/14/13 $90.00 350 900 $100.00 $90,000 1.200 450 S110.00$49,500 $105.00 S126,000 A physical count on December 31, 2013 indicated that BGCS had 500 units in ending inventory. Based on this information, calculate the following amounts for fiscal year 2013: FIFO Amounts Fiscal Year 2013 Sales (in units): Goods Available for Sale (S): Goods Available for Sale (units): FIFO Ending Inventory (S):FIFO Cost of Goods Sold (S) LIFO Amounts Fiscal Year 2013 Sales (in units): Goods Available for Sale (units): Goods Available for Sale (S): LIFO Ending Inventory (S): LIFO Cost of Goods Sold (S)