Inventory by Three Methods; Cost of Goods Sold The units of an item available for sale during the year were as follows: Jan. 1 Inventory 23 units at $1,800 each June 9 Purchase 31 units at $1,950 each July 28 Purchase 10 units at $2,040 each Nov. 1 Purchase 15 units at $2,100 each There are 18 units of the item in the physical inventory at December 31. Determine the cost of ending inventory and the cost of goods sold by three methods, presenting your answers in the following form: Round per unit cost to two decimal places, and use in subsequent computations. Round your final answers to the nearest dollar.