During January 2021, Sarah Company had the following beginning inventory and purchases for a given product. Units Date Jan. 1 12 Unit cost $2 20 21 3 Description Beginning Inventory Purchase Purchase Purchase TOTAL Total cost $40 63 72 So 15 18 4 29 16 5 75 $255 In January 65 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 S cost of Goods Available for Sale w 5 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 S (OPTIONAL) Show your calculations in the space below ir N