The accounting records of Redman Sporting Goods Inc., a wholesaler of various types of sports equipment, shows the following data regarding the purchases and sales of a particular model of baseball bat during the past year as follows: 

Units Cost per unit

Beginning inventory 60 $28

Purchases: Apr 15 180 32

Jun 22 300 34

Sep 30 60 35

Nov 15 50 36

A physical count of inventory at the end of the period shows that 80 units are still on hand. Redman uses the periodic inventory system. Determine the cost that should be included in cost of goods sold and ending inventory if Redman uses the following:

A. FIFO

B. Moving Average

C. LIFO