Epperly Company Inc. had a beginning inventory of 200 units of Product MLN at a cost of $8 per unit. During the year, purchases were: Feb. 20 700 units at $9 Aug. 12 400 units at $11 May 5 500 units at $10 Dec. 8 100 units at $12 Epperly Company's sales during the year totaled 1,400 units. Required: Use the attached template to answer the following: (a) Determine the cost of goods available for sale. (b) Determine the ending inventory and the cost of goods sold under each of the assumed cost flow methods (FIFO, LIFO, and average cost). Prove the accuracy of the cost of goods sold under each method. (Round average unit cost to three decimal places.) (c) Which cost flow method results in the lowest inventory amount for the balance sheet