Sea Travel sells motor boats. One of Sea Travel's most popular models is the Wing. During the cur- rent year, Sea Travel purchased 12 Wings at the following costs: Units Purchased Unit Cost Total Cost Purchase Date Apr. 1.. Apr. 19 May 8 wu $8,000 $32,000 8,200 41,000 8,500 25,500 $98,500 4 12 On April 28, Sea Travel sold five Wings to the Jack Sport racing team. The remaining seven boats remained in inventory at June 30, the end of Sea Travel's fiscal year. Assume that Sea Travel uses a perpetual inventory system. (See the data given above.) Instructions a. Compute (a) the cost of goods sold relating to the sale on April 28 and (b) the ending inventory of Wing boats at June 30, using the following cost flow assumptions: 1. Average cost (round cost to nearest whole dollar). 2. FIFO. 3. LIFO. Show the number of units and the unit costs of each layer comprising the cost of goods sold and ending inventory