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 $40 $6,400 Purchase (Jan. 9) 80 45 3,600 Purchase (Jan. 21) 80 46 3,680 Total 320 $13,680 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 $