May $1-$ Opening Inventory $200$ units at $$5\mathrm{.}5$ per unit

May $6-$ Purchases $60$ units at $$6$ per unit

May $10-$ Sales $170$ units at $$12$ per unit

May $15-$ Purchases $125$ units at $$6\mathrm{.}75$ per unit

May $31-$ Sales $110$ units at $$15$ per unit

Business expenses amounted to $$455$

Calculate the profit for the month if inventory is valued as per:

$(1)$ First In First Out method

$(2)$ Average Cost method