Consider the following inventory activity: October 1 October 4 October 7 October 22 2nd purchase Beginning balance 1st sale 1st purchase 12 units @ 6 per unit 6 units @ 15 per unit 11 units @ 7 per unit 5 units @ 8 per unit October 29 2nd sale 18 units @ 14 per unit (1) If the company uses a periodic inventory system, weighted-average, calculate the COGS and gross profit in October; (2) If the company uses a perpetual inventory system LIFO, calculate the COGS and gross profit in October; (Round to two digits after decimal point.)