Sunland Company had a beginning inventory on January $1$ of $180$ units of Product $4-18-15$ at a cost of $$20$ per unit. During the year,

purchases were as follows.

Sunland Company uses a periodic inventory system. Sales totaled $990$ units.

Which cost flow method results in the highest inventory amount for the balance sheet? The highest cost of goods sold for the

income statement?

results in the highest inventory amount, $

produces the highest cost of goods sold, $