(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 Quantity Unit Cost Total Cost Beginning Inventory (Jan. 1) 200 $70 $14,000 Purchase (Jan. 9) 100 75 7,500 Purchase (Jan. 21) 100 76 7,600 Total 400 $29,100 On January 24, Keaton sold 220 units of this product. The other 180 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 180 units in inventory at January 31 using each of the following flow assumptions: LIFO FIFO $ Average Cost $