Inventory by Three Methods; Cost of Goods Sold The units of an item avaliable for sale during the year were as follows: There are 80 units of the itern in the physizal inventory at December 31 . The periodic inventory system is used. Determine the ending inventory cost and the cost of goods sold by three methods. In your calculations round average unit cost to the nearest cent, and round all other calculations and your final answers to the nearest dollar