that Part A, Part B and Part C are not related. Part A (2.5 marks) ABC Ltd reports the following for the month of June: Date Explanation Units Unit cost June 1 Inventory (Beginning) 500 $21 11 Purchase 1500 $25 20 Purchase 800 $23 30 Inventory (Ending) 400 ABC Ltd uses a periodic inventory system. Ignore GST. Required: Calculate cost of ending inventory and the cost of sales using both FIFO and average cost methods