Periodic and Perpetual Systems$-$Calculating Ending Inventory and Cost of Sales Using Average Cost $($Moving Average$),$ FIFO, and LIFO

Undew Inc.$\text{'}$s inventory records showed the following data for an item it sells regularly.

$\backslash$table$[[$Date$,$Units,$\backslash$table$[[$Unit$],[$Cost$]]],[$Jan$.1$ Inventory $($beg$.)$:$,2,800,$$$10\mathrm{.}00$