. . July 1st . SBA Inc. use wood (raw material) for its production line #2. Its beginning inventory on January 1st, 2020, is 100 units purchased at $320. SBA Inc. has purchased during 2020 the following items: March 1st 250 units at $341 200 units at $343 October 1st 100 units at $346 December 1st 50 units at $347 SBA Inc. has sold during 2020 the following items: April 1 230 units September 1 120 units November 1 100 units The ending inventory of the company is (in terms of quantity) : El (wood) = 100 +250 + 200 + 100 + 50 - 230 - 120 - 100 = 250 units . . Required: Use the three costing methods for the valuation of inventory