During the year, Marlow Bed and Bath purchases of Product Kimbo were: Date Units Jan-1 Beg. Inventory Cost of unit WOO CB 200 211 Feb-20 Purchased 69 Aug-12 Purchased 1600 May-5 Purchased 500 10 Dec-8 Purchased 300 12 Marlow uses a periodic inventory system. Sales totaled 1,500 units. Instructions: Please answer the following showing calculations a. Determine the units available for sale (1point). b. Determine the ending inventory and the cost of goods sold under the FIFO and average-cost flow methods (4points) Which cost flow method results in the lower ending inventory amount for the statement of financial position (1point)