Sunland Marine Products began the year with 10 units of marine floats at a cost of $15.60 each. During the year, it made the following purchases: May 5, 30 units at $22.80; July 16, 15 units at $28.20; and December 7, 20 units at $34.50. Assuming there are 25 units on hand at the end of the period, determine the cost of goods sold under (a) FIFO, (b) LIFO, and (c) average-cost. Sunland uses the periodic approach. Cost of Goods Sold FIFO $ LIFO $ Average-cost EA $