Pericefe 1niectory by Thres Methids, Coot of Meschandse sole The arits of an item aratabie fer sate durng the yep were an folipet Periodic Inventory by Three Methods; Cost of Merchandise Sold The units of an item available for sale during the year were as folloi There are 80 units of the item in the physical inventory at December Determine the inventory cost and the cost of merchandise sold by