Swifty Inc. is a retailer operating in British Columbia. Swifty uses the perpetual inventory system. All sales returns from customers result in the goods being returned to inventory; the inventory is not damaged. Assume that there are no credit transactions; all amounts are settled in cash. You are provided with the following information for Swifty Inc. for the month of January 2022. Date Description Quantity Unit Cost or Selling Price January 1 Beginning inventory 100 $17 January 5 Purchase 144 January 8 Sale 109 January 10 Sale return 10 222 20 29 29 January 15 Purchase 55 22 January 16 Purchase return 5 22 January 20 Sale 95 33 January 25 Purchase 22 24 Calculate the Moving-average cost per unit at January 1, 5, 8, 10, 15, 16, 20, & 25. (Round moving-average cost per unit answers to 3 decimal places, e.g. 5.251.) Moving-Average Cost per unit January 1 $ 17 January 5 $ 18.770 January 8 $ 18.770 January 10 $ 18.770 January 15 $ 19.659 January 16 A 19.599 January 20 $ 19.599 January 25 $ 20.392 For each of the following cost flow assumptions, calculate cost of goods sold, ending inventory, and gross profit. (1) LIFO. (2) FIFO. (3) Moving-average cost. (Round average-cost per unit to 3 decimal places, e.g. 12.502 and final answer to O decimal places, e.g. 1,250.) LIFO FIFO Moving-average Cost of goods sold Ending inventory Gross profit +A +A +A A +A $ +A $