Swing Company's beginning inventory and purchases during the fiscal year ended September 30, 20-2, were as follows: Units Unit Price Total Cost October 1, 20-1 Beginning inventory 390 $20.5 $7,995 October 18 1st purchase 500 21 10,500 November 25 2nd purchase 190 22 4,180 January 12, 20-2 3rd purchase 330 22.5 7,425 March 17 4th purchase 890 23.5 20,915 June 2 5th purchase 830 24 19,920 August 21 6th purchase 200 24.5 4,900 September 27 7th purchase 660 25.5 16,830 3,990 $92,665 Use the following information for the specific identification method. There are 1,300 units of inventory on hand on September 30, 20-2. Of these 1,300 units: 100 are from October 18, 20-1 1st purchase 200 are from January 12, 20-2 3rd purchase 100 are from March 17 4th purchase 400 are from June 2 5th purchase 200 are from August 21 6th purchase 300 are from September 27 7th purchase Required: Calculate the total amount to be assigned to cost of goods sold for the fiscal year ended September 30, 20-2, and ending inventory on September 30, 20-2, under each of the following periodic inventory methods. For the weighted-average method, round the average unit cost to two decimal places. Round all final answers to the nearest dollar. Cost of Goods Sold Cost of Ending Inventory 1. FIFO 2. LIFO 3. Weighted-average 4. Specific identificationGross Prot Method A re completely destroyed all the inventory of Glisan Lumber Yard on August 5, 20--. Fortunately, the accounting records were not destroyed in the re. The following information is provided by Glisan Lumber Yard for the time period January 1 through August 5: Beginning inventory, January 1, 20-- $111,000 Net purchases, January 1 through August 5 407,000 Net sales, January 1 through August 5 741,000 Normal gross prot as a percentage of sales 45% Required: Estimate the amount of merchandise inventory destroyed in the re on August 5 using the gross prot method. $ Retail Inventory Method The following information is provided by Raynette's Pharmacy for the last quarter of its scal year ending on March 31, 20--: Cost Retail Inventory, start of period, January 1, 20-- $29,000 $52,800 Net purchases during the period 189,799 264,300 Net sales for the period 259,000 Required: 1. Estimate the ending inventory as of March 31 using the retail inventory method. 34:] 2. Estimate the cost of goods sold for the time period January 1 through March 31 using the retail inventory method. )$i:l