Consider the following data set: On the 1st, Beginning Inventory has 7 units @ $8 each; on the 10th, 12 units were purchased at $9 each; on the 15th, 15 units were sold at $20 each; on the 20th, 10 units were purchased at $10 each; on the 30th, 8 units were sold at $20 each. Calculate COGS, END and GP for both FIFO and LIFO.