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SERIAL PROBLEM: KATE'S CARDS (Note: This is a continuation of the Serial Problem: Kate's Cards from Chapters / through 5.) SP6. As expected, the holiday season was very busy for Kate and her greeting card company. In fact, most of her supplies were fully depleted by year-end, necessitating a restocking of inventory. Assume that Kate uses the periodic method of accounting for inventory and that her January beginning inventory was SO. The following transactions occurred for Kate's Cards during January of the New Year: Kare's Cards Units Unit Cost Total Cost Purchases Jan. 10 Jan. 17 Jan. 23 Total 400 500 300 1,200 $3.00 per unit a $3.50 per unit @ $4.00 per unit $1,200 1.750 1,200 $4.150 Sales Jan. 15 Jan. 21 Jan. 27 Total 360 420 380 1,160 a. Required Calculate the company's cost of goods sold and value of ending inventory for the month of Janu- ary using (1) FIFO, (2) LIFO, and (3) the weighted average cost method. Round the cost per unit to 3 decimal places and round your final answers to the nearest dollar. b. If the net realizable value of Kate's inventory is $4.00 per unit on January 31, what value should be reported for her ending inventory on the January 31 balance sheet under each of the three inventory costing methods