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
Beginning Inventory (Jan. 1)	160	$70	$11,200
Purchase Inventory (Jan. 9)	80	$75	$6,000
Purchase (Jan. 21)	80	$76	$6,080
Total	320		$23,280

On January 24, Keaton sold 180 units of this product. The other 140 units remain in inventory at January 31.

i.) Determine the cost of goods sold using each of the following flow assumptions:

LIFO	$
FIFO	$
AVERAGE COST	$

ii.) Determine the cost of the 140 units in inventory at January 31 using each of the following flow assumptions:

LIFO	$
FIFO	$
AVERAGE COST	$