Deala Ltd. (DL) is a retailer of office equipment. The company uses a periodic inventory system and on October 1 had 2,100 units of inventory with a total cost of $44,100. During the month of October, DL had the following inventory-related transactions: (a) Your answer is correct. Determine the cost of goods available for sale for the month. Your answer is incorrect. Calculate ending inventory at October 31 and cost of goods sold for the month assuming that DL used (1) FIFO and (2) average cost. (Round average cost per unit to 2 decimal places, e.g. 50.25 and all other answers to the nearest whole dollar, e.g. 5,275.)