The Audiophile sells high-performance stereo equipment. Massachusetts Acoustic recently introduced the Carnegie-440, a state-of-the-art speaker system. During the current year, The Audiophile purchased nine of these speaker systems at the following dates and acquisition costs: Units Purchased Unit Cost Total Data Cost Oct. 1........ $3,000 $6,000 2 Nov. 17... 3 Dec. 1....... 3,200 9,600 4 3,250 13,000 Available for sale during the year...... $28,600 2 On November 21, The Audiophile sold four of these speaker systems to the Boston Symphony. The other five Carnegie-440s remained in inventory at December 31. Instructions Assume that The Audiophile uses a perpetual inventory system. Compute(1) the cost of goods sold relating to the sale of Carnegie-440 speakers to the Boston Symphony and (2) the ending inventory of these speakers at December 31, using each of the following flow assumptions: a. Average cost b. First-in, first-out (FIFO)