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Packet Exercise 7.2, continued LIFO Costing Method (notice sales were made on two dates during the month): #items purchased Unit Date (sold) Cost Beginning 5 items in $2.50 inventory beginning inventory 1/3 -3 items sold 1/5 $3.00 + 8 items purchased 1/10 1/20 + 9 items $3.60 purchased + 10 items $3.75 purchased - 20 items sold 1/25 Ending 9 items in Inventory ending at 1/31 inventory 1) Calculate the Cost of Goods Available for Sale: 2) Calculate Cost of Goods Sold using LIFO: 3) Calculate Ending Inventory using LIFO: 4) Would COGS and EI be different if all sales were made at the end of the month