Current Attempt in Progress Concord Distribution markets CDs of the performing artist Unique. At the beginning of October, Concord had in beginning inventory 2,000 of Unique's CDs with a unit cost of \$7. During October, Concord made the following purchases of Unique's CDs. During October, 10,800 units were sold. Concord uses a periodic inventory system. (a) Determine the cost of goods available for sale. Cost of goods available for sale $ Calculate cost per unit. (Round answer to 2 decimal places, e.g. 2.25.) Cost per unit $ eTextbook and Media Save for Later Attempts: 0 of 5 used (b2) Determine (1) the ending inventory and (2) the cost of goods sold under each of the assumed cost flow methods (FIFO, LIFO, and average-cost). (Round answers to 0 decimal places, e.g. 1,250.) Which cost flow method results in (1) the highest inventory amount for the balance sheet and (2) the highest cost of goods sold for the income statement? (1) produces the highest inventory amount, \$ (5) produces the highest cost of goods sold, \$