Kirtland Corporation's accounting records showed the following at December 31: Transactions Beginning inventory, January 1 Units 480 Unit Cost $3.00 380 540 (240) 4.20 4.00 (780) Transactions during the year: a. Purchase, January 30 b. Purchase, May 1 c. Sale ($5 each) d. Sale ($5 each) Required: a. Compute the amount of goods available for sale. b. & c. Compute the amount of ending inventory and cost of goods sold at December 31 under each inventory costing method. Complete this question by entering your answers in the tabs below. Req A Req B and C Compute the amount of ending inventory and cost of goods sold at December 31 under the average cost; first-in, first-out; and last-in, first-out inventory costing methods. Do not round intermediate calculations. Round your answers to the nearest whole dollar amount. Average Cost First-In, First Last-In, First- Out Out Ending inventory Cost of goods sold < Req A Req B and C >