Splish Brothers Inc. is a retailer operating in Calgary, Alberta. Splish Brothers Inc. uses the perpetual inventory method. Assume that there are no credit transactions; all amounts are settled in cash. You are provided with the following information for Splish Brothers Inc. for the month of January 2017

Date DescriptiUinit Cost or Dec. Ending 31 inventory Jan 163 $18 n. Purchase Sale Purchase Sale 95 20 Jan 164 Jan n. 70 45 90 127 Jan 10 Jan 47 . Purchase 23 23 Jan 30 Sale 50 Calculate average cost for each unit. (Round answers to 3 decimal places, e.g. 5.125.) an. 1 Jan. 2 an. 6 Jan. 9 Jan. 10 Jan. 23 Jan. 30 18.73 For each of the following cost flow assumptions, calculate (i) cost of goods sold, (ii) ending inventory, and (i gross profit. (Round answers to 0 decimal places, e.g. 125.) (1) LIFO (2) FIFO (3) Moving-average LIFO FIFO Moving-average Cost of goods sold s Ending inventory s Gross profit