Keaton Accessories uses a perpetual inventory system. The company's beginning inventory of a particular product and its purchases during the month of January were as follows: Quantity Unit Cost Total Cost 180 $70 $12,600 Beginning Inventory (Jan. 1) Purchase (Jan. 9) Purchase (Jan. 21) 90 75 6.750 90 76 6,840 Total 360 $26,190 On January 24, Keaton sold 200 units of this product. The other 160 units remain in inventory at January 31. 1.) Determine the cost of goods sold using each of the following flow assumptions: LIFO $ $ FIFO Average Cost 11.) Determine the cost of the 160 units in inventory at January 31 using each of the following flow assumptions: LIFO $ FIFO Average Cost