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Concord Corporation uses the periodic inventory system and had the following inventory information available: Unit Unit Cost Total Cost Jan 1 30 $4.00 $120 Jan 20 Begining Inventory Purchase Purchase 75 4.40 330 Jul 25 45 4.20 189 Oct 20 Purchase 60 4.80 288 210 $927 A physical inventory count on December 31 showed that there were 65 units on hand. Answer the following independent questions and show calculations supporting your answers: (Round answers to decimal places, es 5,275.) 0 (a) Assume that the company uses FIFO. The value of the ending inventory at December 31 is $ (b) Assume that the company uses average cost. The value of the ending inventory on December 31 is $ (c) Assume that the company uses average cost. The value of cost of goods sold for the year ended December 31 is $ 210 $927 A physical inventory count on December 31 showed that there were 65 units on hand. Answer the following independent questions and show calculations supporting your answers: (Round answers to Odecimal places, eg, 5,275.) (a) Assume that the company uses FIFO. The value of the ending inventory at December 31 is $ (b) Assume that the company uses average cost. The value of the ending inventory on December 31 is $ (c) Assume that the company uses average cost. The value of cost of goods sold for the year ended December 31 is $ (d) Assume that the company uses FIFO. The value of the cost of goods sold for the year ended December 31 is $