Problem 3. Pantheon Products Inc. sells novelty goods. One product they sell is a calendar with photos of the Greek Isles. These calendars are sold for a cash price of $24 to customers. All Pantheon's purchases are made on account. Information for Pantheon's purchases and sales in December 2021 follow. December 1" had a beginning balance of 98 calendars that cost $13.80 each. Find (a) 12/31/2021 Ending Inventory $, (b) December Revenue, (c) December COGS, and (d) December Gross Profit using: (1) LIFO (2) Average Cost Transactions: 12/2: purchased 20 calendars for $14 each 12/4: sold 16 calendars 12/10: sold 23 calendars 12/15: purchased 25 calendars for $13.90 each 12/20: sold 42 calendars LIFO: (a) $855.60, (b) $1,944.00, (c) $1,124.30, (d) $819.70 AVERAGE: (a) $858.70, (b) $1,944.00, (c) $1,121.07, (d) $822.93