Part 2: During 2017, Smith & Co. sold 23,000 units of its product. The following units were on hand or purchased during the year Beginning inventory (1/1/2017) Purchase #1 (3/2/17) Purchase #2 (7/15/17) Purchase #3: (11/31/17) Units Cost per Total Cost 11,000 13,000 20,000 10,000 $14.50 $13.70 14.80 $159,500 $178,100 $296,000 13.35 $133,500 $767,100 Total Available for Sale 54,000 Less Sold Ending Inventory Required: In the table above, fill in the number of units sold and the number of units in Ending Inventory. Calculate ending inventory and cost of goods sold for the next 3 questions. 1) If the company used the LIFO method, what is the value of ending inventory and cost of goods sold? 2) If the company used the FIFO method, what is the value of ending inventory and cost of goods sold? 3) If the company used the average cost method, what is the value of ending inventory and cost of goods sold? Please round your calculated average cost per unit to 8 decimals (example - $18.55555556) Average Cost per unit =