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Seminole Company began year 2013 with 28,000 units of product in its January 1 inventory costing $16.60 each. It ma purchases of its product in year 2013 as follows. The company uses a periodic inventory system. On December 31, 20 reveals that 51,000 units of its product remain in inventory. Mar. May Aug. Nov. 7 25 1 10 44,000 units @ $19.60 each 46,000 units @ $23.60 each 36,000 units @ $25.60 each 41,000 units @ $28.60 each A physical inventory of Liverpool Company taken at December 31 reveals the following. Per Unit Item Audio equipment Receivers CD players MP3 players Speakers Video equipment Handheld LCDs VCRs Camcorders Car audio equipment Satellite radios CD/MP3 radios Units Cost Market 353 268 334 212 $ 108 129 104 49 $ 98 119 94 60 488 299 220 133 92 330 158 101 318 193 178 92 113 78 105 Required: 1. Calculate the lower of cost or market for the inventory applied separately to each item. Determine the costs assigned to ending inventory and to cost of goods sold using FIFO