Swifty Company had a beginning inventory on January 1 of 200 units of Product 4-18-15 at a cost of $20 per unit. During the year, the following purchases were made. Mar. 15 430 units at $22 Sept. 4 300 units at $24 July 20 220 units at $23 Dec. 2 100 units at $29 1,040 units were sold. Swifty Company uses a periodic inventory system. a) Determine the cost of goods available for sale. b) Calculate average cost per unit. (Round answer to 3 decimal places, e.g. 1.250.) c) Determine (1) the ending inventory, and (2) the cost of goods sold under each of the assumed cost flow methods (FIFO, LIFO, and average-cost). (Round answers to 0 decimal places, e.g. 1,250.) FIFO LIFO AVERAGE-COST The ending inventory The cost of goods sold d) 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? ___ results in the highest inventory amount, $__ ___results in the highest cost of goods sold, $___