Salt and Mineral $($SAM$)$ began $2024$ with $250$ units of its one product. These units were purchased near the end of $2023$ for $$24$ each. During the month of January, $125$ units were purchased on January $8$ for $$27$ each and another $250$ units were purchased on January $19$ for $$29$ each. Sales of $170$ units and $130$ units were made on January $10$ and January $25,$ respectively. There were $325$ units on hand at the end of the month. SAM uses a perpetual inventory system. Required: Complete the below table to calculate ending inventory and cost of goods sold for January using FIFO. Complete the below table to calculate ending inventory and cost of goods sold for January using average cost.