Simpson LLC. uses a periodic inventory system. Details for the inventory account for the month of January, 2019 are as follows: Units Per unit price Total Begin Inventory 1/1/19 400 $4.00 $1,600 Purchase 1/15/19 150 4.50 675 Purchase 1/28/19 250 5.50 1,375 Total 800 $3,650 13) An end of the month (1/31/19) inventory showed that 200 units were on hand. How many units did the company sell during January, 2019? 14) An end of the month (1/31/19) inventory showed that 200 units were in ending inventory. If the company uses FIFO, what is the Cost of Goods Sold