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Penodic inventory by three methods, cost of goods sold The units of an item available for sale during the year were as follows: Jan. 1 Inventory 50 units at $114 Mar. 10 Purchase 70 units at $124 Purchase 20 units at $130 Dec 12 Purchase 60 units at $136 There are 80 units of the item in the physical inventory at December 31. The periodic inventory system is used. Determine the ending inventory cost and the cost of goods sold by three methods. Round interim calculations to one decimal and final answers nearest whole dollar Aug. 30 Cost of Ending Inventory and cost of Goods Sold Inventory Method Ending Inventory Cost of Goods Sold First-in, first-out (FIFO) Last-in, first-out (LIFO) Weighted average cost The units of an item available for sale during the year were as follows: Jan. 1 Inventory 13 units at $32 Feb. 12 Purchase 10 units at $33 Jul 21 Purchase 15 units at $35 Nov. 23 Purchase 17 units at $37 There are 16 units of the item in the physical inventory at December 31. The periodic inventory system is used. Round average unit cost to two decimals and final answers to the nearest whole dollar, if required. a. Determine the inventory cost by the first in, first-out method. b. Determine the inventory cost by the last-in, first-out method. c. Determine the inventory cost by the weighted average cost method