Complete the following tabulation for each situation. In Situations A and B (prices rising), assume the following: beginning inventory, 300 units at $10=$3,000; purchases, 410 units at $12=$4,920. In Situations C and D (prices falling), assume the opposite; that is, beginning inventory, 300 units at $12=$3,600; purchases, 410 units at $10=$4,100. Use periodic inventory procedures. (Round your answers to nearest dollar amount.)