Swifty Corporation uses the periodic inventory system and had the following inventory information available: A physical inventory count on December 31 showed that there were 72 units on hand. Answer the following independent questions and show calculations supporting your answers: (Round answers to O decimal ploces, es. 5,275.5 (a) Assume that the company uses FIFO. The value of the ending inventory at December 31 is $ (b) Assume that the company uses average cost. The value of the ending inventory on December 31 is $ (c) Assume that the company uses average cost. The value of cost of goods sold for the year ended December 31 is $ (d) Assume that the company uses FIFO. The value of the cost of goods sold for the year ended December 31 is $