Samuelson and Messenger (SAM) began 2021 with 250 units of its one product. These units were purchased near the end of 2020 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: 1. Complete the below table to calculate ending inventory and cost of goods sold for January using FIFO. 2. Complete the below table to calculate ending inventory and cost of goods sold for January using average cost. Cost of Goods Available for Sale Cost of Goods Sold - January 10 Cost of Goods Sold January 25 Inventory Balance Per tal FIFQ Cost per of units Cost per unit Cost of Goods Available for Sale of units sold of units Cost per Cost of Goods sold unit Sold 250 $ 24.00 $ 6.000 Cost per Cost of unit Goods Sold $ 24.00 $ # of units in ending Inventory unit Ending Inventory 250 $ 24.00 $ 8.000 0 $ 24.00 $ 0 Beg Inventory Purchase January 8 January 10 Total 0 0 27.00 20.00 3.375 7.250 16,625 27.00 29.00 27.00 29.00 0 0 27.00 29.00 250 0 0 $ 6,000 $ 250 0 0 0 0 Complete the table to calculate ending inventory and cost of goods sold to anary using werage cost Round cost per un to romal places. Enter invertory reductions from west negative robe Inventory on hand Cost of Good Bold Perpetual kerage Arg C Good Sold O Purchase-nary Steag Com 10 Subtotalege . . O Subtotal Average Cow O