D. Who is responsible for any potential shipping costs related to this transaction? The buyer or seller? 4 points Primary Co. uses LIFO. They currently have 500 units of inventory purchased on 1/1/21, for $20 per unit. They also have 300 units of inventory purchased on 3/3/21 for $22 per unit. On 4/1/21, they sell 460 units. A. Out of the 460 units sold, how many will be sold from the layer of inventory that cost $20 per unit? B. Out of the 460 units sold, how many will be sold from the layer of inventory that cost $22 per unit? D. Who is responsible for any potential shipping costs related to this transaction? The buyer or seller? 4 points Primary Co. uses LIFO. They currently have 500 units of inventory purchased on 1/1/21, for $20 per unit. They also have 300 units of inventory purchased on 3/3/21 for $22 per unit. On 4/1/21, they sell 460 units. A. Out of the 460 units sold, how many will be sold from the layer of inventory that cost $20 per unit? B. Out of the 460 units sold, how many will be sold from the layer of inventory that cost $22 per unit