Cosme Inc. has the following initial inventory, purchases and sales for the month of January 2018:

Initial Inventory January 1,200 units at $ 4.00

Purchases: January 10 500 units at $ 4.50 January 20 400 units at $4.75 January 30 300 units at $5.00

Final inventory at January 31 is 500 units.

Determine:

A. Merchandise available for sale B. Cost of goods sold C. Cost of Ending Inventory

Assume:

1. Lifo Periodic Inventory 2. Fifo Periodic Inventory 3. Weighted Average