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In October, Nicole eliminated all existing inventory of cosmetic items. The trouble of ordering and tracking each product line had exceeded the profits earned. In December, a supplier asked her to sell a prepackaged spa kit. Feeling she could manage a single product line, Nicole agreed. Nicole's Getaway Spa $($NGS$)$ would make monthly purchases from the supplier at a cost that included production costs and a transportation charge. NGS would keep track of its new inventory using a perpetual inventory system.

On December $31$ of last year, NGS had $15$ units at a total cost of $$6\mathrm{.}80$ per unit. Nicole purchased $50$ more units at $$8\mathrm{.}40$ in February. In March, Nicole purchased $20$ units at $$10\mathrm{.}40$ per unit. In May, $60$ units were purchased at $$10\mathrm{.}20$ per unit. In June, NGS sold $60$ units at a selling price of $$12\mathrm{.}40$ per unit and $60$ units at $$10\mathrm{.}40$ per unit.

$2.$ Compute the Cost of Goods Available for Sale, Cost of Goods Sold, and Cost of Ending Inventory using the first$-$in$,$ first$-$out $($FIFO$)$ method. $($Round "Cost per Unit" to $2$ decimal places.