(d) 42 days (e) None of the above Use the following information to answer questions 40 and 41 Coucous Corp. uses the periodic inventory system and the average cost method. Coucous has a policy of rounding numbers used in inventory calculations to 4 decimal places. At September 30, there are 400 units of inventory on hand. Additional information related to Coucous' inventory for September is given below: Sep 1 Beginning inventory 200 units @ $10.00 = $ 2,000 8 Purchase 600 units @ $10.40 = 6,240 16 Purchase 400 units @ $10.80 = 4,320 24 Purchase 100 units @ $11.60 - 1.160 1,300 units $13,720 40. The cost of goods sold for September is: (a) S9,498 (b) $9,617 (c) $9,623 (d) $13,720 (e) None of the above 41. The ending inventory at the end of September is: (a) $4,097 (b) $4,103 (c) $4,222 (d) $4,307 (e) None of the above a 12 /12