Samuelson and Messenger (S&M) began 2013 with 360 units of its one product. These units were purchased near the end of 2012 for $25 each. During the month of January, 180 units were purchased on January 8 for $28 each and another 360 units were purchased on January 19 for $30 each. Sales of 140 units and 260 units were made on January 10 and January 25, respectively. There were 500 units on hand at the end of the month. S&M uses a perpetual inventory system. Complete the below table to calculate ending inventory and cost of goods sold for January using FIFO method. Complete the below table to calculate ending inventory and cost of goods sold for January using average cost method. (Round your cost per unit to 2 decimal places and other answers to nearest whole number. Enter inventory reductions from sales as negative numbers.)