inventory costing method at the end of each period, as if it uses a periodic inventory records provided the following information at the end of the annual accounting perio Units 3,200 Unit mit Cost $ 45 Transactions Beginning inventory, January 1 Transactions during the year: a. Purchase, January 30 b. Sale, March 14 ($100 each) c. Purchase, May 1 d. Sale, August 31 (5100 each) 55 4,550 (2,850) 3,250 (3,300) 75 Assuming that for Specific identification method (item 1d) the March 14 sale was sele inventory and three-fifths from the purchase of January 30. Assume that the sale of remainder of the beginning inventory, with the balance from the purchase of May 1. Required: 1. Compute the amount of goods available for sale, ending inventory, and cost of a each of the following inventory costing methods: (Round intermediate calculatic answers to the nearest whole dollar amount.) Amount of Goods Available for Sale Ending Inventory Cost of Goods Sold is $ a. Last-in, first-out b. Weighted average cost C. First-in, first-out d Specific identification 638,000 638,000 638,000 638,000 $