The accounting records of Jackson Electronics show the following data.

Beginning inventory 2,800 units at $5

Purchases 8,400 units at $7

Sales 9.500 units at $10

Determine cost of goods sold during the period under a periodic inventory system using the FIFO method. Cost of goods sold during the period $ ____

Determine cost of goods sold during the period under a periodic inventory system using the LIFO method $____

Determine cost of goods sold during the period under a periodic inventory systems using the average-cost method $____

Bramble Company took a physical inventory on December 31 and determined that goods costing $180,000 were on hand. Not included in the physical count were $23,000 of goods purchased from Pelzer Corporation, FOB shipping point, and $19,500 of goods sold to Alvarez Company for $27,500 FOB destination. Both the Pelzer purchase and the Alvarez sale were in transit at year-end. What amount should Bramble report as its December 31 inventory? Bramble ending Inventory $____