Inventory by Three Methods; Cost of Goods Sold The units of an item available for sale during the year were as follows: 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 twob decimal places, and use in subsequent computations. Round your final answers to the nearest dollar. 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