(d) Inventory Calculations Keaton Accessories uses a perpetual inventory system. The company's beginning inventory of a particular product and its purchases during the month of January were as follows: Beginning Inventory (Jan. 1) Purchase (Jan. 9) Purchase (Jan. 21) Total Quantity Unit Cost Total Cost $9,000 4,950 5,040 $18,990 180 90 90 360 $50 56 On January 24, Keaton sold 200 units of this product. The other 160 units remain in inventory at January 31 i.) Determine the cost of goods sold using each of the following flow assumptions: LIFO FIFO Average Cost ii.) Determine the cost of the 160 units in inventory at January 31 using each of the following flow assumptions: LIFO FIFO Average Cost $