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Periodic Inventory by Three Methods:Cost of Merchandise Sold The units of an tem available for sale during the year were as follows Jan. 1 Inventory Mar. 10 Purchase Aug. 30 Purchase Dec. 12 Purchase There are 80 units of the item in the physical inventory at December 31. The periodic inventory system is us Determine the inventory cost and the cost of merchandise sold by three methods. Round i 40 units @ $98 70 units @ $110 0 units @ $114 60 units @ $116 ed interim calculations to one decimal and final answers to the nearest whole dollar Cost of Merchandise Inventory and Cost of Merchandise Sold Inventory Method Merchandise Inventory Merchandise Sold First-in, first-out (FIFO) Last-in, first-out (LIFO) Weighted average cost