In January 2021, Mumuni Company Limited recorded the following transactions Date Activity Quantity Unit Price (GHC) 7th Opening balance 50 6.50 12th Purchase 100 15th Issue 120 19th Purchase 60 7.5 24th Issue 85 31st Purchase 60 Required: Calculate the quantity and value of closing inventory at the end of January 2021 using: 1. First in first out (FIFO) 2. Last in first out (LIFO) 3. Average cost