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Work Area Exercise 3 up to 5 points Berlin Company uses a periodic inventory system. For June, when the company sold 750 units, the following information is available Units April 1 Inventory April 15 Purchase April 23 Purchase 600 300 Unit Cost 350 11 14 1.250 Total Cost 9 3.150 6,600 4.200 13.9501 Answer Requirements Compute April 30 Inventory using FIFO Compute April 30 Cost of Goods Sold using FIFO Compute April 30 Inventory using LIFO Compute April 30 Cost of Goods Sold using LIFO DDDD Show your calculations in the work area to the right. Failure to show your work will result in no credit for this exercise. Work Area Exercise 4 up to 5 points Ardvark Co. is building a new factory. Land was purchased for $550,000 as a factory site. The process of tearing down two buildings on the site need to be removed before beginning construction which is estimated to take 6 months. Demolish of the old building $60,000 and salvaged lumber and bricksold for $9,700. The title comapny received legal fees of $3.500 for title investigation and drafting the purchase contract. Ardvark paid $2,500 for a land survey and $56,000 for drawing the factory plans to an engineering firm. Title insurance on the land cost $5,500 and liability insurance of $1,400 for liability insurance. The building contractor received payments in two installments: $1,500,000 at the end of 3 months and S1,770,000 upon completion. Interest costs of S210,000 were incurred to finance the construction Requirements Determine the cost of the land and the cost of the building as they should be recorded on the books of Ardvark Co. Assume that the land survey was for the building Cost of land Cost of building Show your calculations in the work area to the right. Failure to show your work will result in no credit for this exercise