Sekhon Company had a beginning inventory on January 1 of 194 units of Product 4-18-15 at a cost of $19 per unit. During the year, the following purchases were made. 1, 210 units were sold. Sekhon Company uses a periodic Inventory system. Determine the cost of goods available for sale. Calculate average cost per unit. Determine (1) the ending Inventory, and (2) the cost of goods sold under each of the assumed cost flow methods (FIFO, UFO, and average-cost). Which cost flow method results in (1) the highest inventory amount for the balance sheet, and (2) the highest cost of goods sold for the income statement