Leven Company began operations on December 1, 2019. The following information is available for the companys merchandise inventory. A physical inventory taken on March 31, 2020, showed 2,700 units available. Leven uses a periodic inventory system.

Date		Units	Unit Cost
January 1, 2020 (beginning inventory)		1,440	$9.00
Purchases:	January 5, 2020	2,700	10.00
	January 25, 2020	2,160	10.50
	February 16, 2020	1,080	12.00
	March 26, 2020	1,620	13.00

Required

a. Compute ending inventory and cost of goods sold for the quarter ended March 31, 2020, using:

	Ending Inventory	COGS
1. Average cost method.
2. FIFO method.
3. LIFO method.