E6-12 Inventory by Three Methods; Cost of Goods Sold The units of an item available for sale during the year were as follows: There are 35 units of the item in the physical inventory at December 31. Determine the cost of ending inventory and the cost of goods sold by three methods, presenting your answers in the following form: \begin{tabular}{|l|l|l|} \hline Jan, 1 & Inventory & \begin{tabular}{l} 10 units at $970 \\ each \end{tabular} \\ \hline June 9 & Purchase & \begin{tabular}{l} 45 units at $960 \\ each \end{tabular} \\ \hline July 28 & Purchase & \begin{tabular}{l} 30 units at $890 \\ each \end{tabular} \\ \hline Nov. 1 & Purchase & 15 units at $920 \\ & each \\ \hline \end{tabular}