Oahu Kiki tracks the number of units purchased and sold throughout each accounting period but applies its inventory costing method at the end of each month, as if it uses a periodic inventory system. Assume Oahu Kiki$$s records show the following for the month of January. Sales totaled $320$ units.

Date Units Unit Cost Total Cost

Beginning Inventory January $1180$ $ $70$ $ $12,600$

Purchase January $154908039,200$

Purchase January $2428010028,000$

Required:

$1.$Calculate the number of units and cost of goods available for sale.

$2.$Calculate the number of units in ending inventory.

$3.$Calculate the cost of ending inventory and cost of goods sold using the

a$.$FIFO,

b$.$LIFO, and

c$.$weighted average cost methods.