Sales during the year were 500 units. Beginning inventory was 250 units at 2 points a cost of $5 per unit. Purchase 1 was 400 units at $6 per unit. Purchase 2 was 200 units at $7 per unit.Ending inventory under the LIFO cost flow assumption (using a periodic inventory system) was: O $1,250. O $1,850. O $2,300. O $3,200. Mechforce Manufacturing's net income was $420,000 on sales of $14 million. Average assets for the year were $10 million. ROI for the year was: O 1.4 O 1.8 O 3.0% O 4.2%