During January 2021, Sarah Company had the following beginning inventory and purchases for a given product. of Units Date Jan. 1 Unit cost $2 20 Total cost $40 63 12 21 Description Beginning Inventory Purchase Purchase Purchase TOTAL o we 15 18 4. 72 29 16 5 80 75 $255 In January 60 units of the same product were sold. Required: (a) Assuming the company uses a periodic inventory system determine the following: Type value here! Beginning Inventory $ Purchases $ Cost of Goods Available for Sale $ (b) If the company uses the FIFO assumption (b) If the company uses the FIFO assumption determine the following Type value here! Ending Inventory $ COGS $ (C) If the company uses the AVERAGE-COST assumption determine the following Type value here ! Ending Inventory COGS (OPTIONAL) Show your calculations in the space below