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 160 Unit Cost $40 80 45 Beginning Inventory (Jan. 1) Purchase (Jan. 9) Purchase (Jan. 21) Total Total Cost $6,400 3,600 3,680 $13,680 80 46 320 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