The Baby Store had a beginning inventory on January 1 of 300 full-size strollers at a cost of 5180 per unit. During the year, the following purchases were made: Units Unit Cost Mar. 15 79 $181 July 20 62 180 Sept. 4 24 178 Dec. 2 10 173 At the end of the year, there were 34 units on hand The Baby Stort uses a periodic inventory system Determine the cost of the ending inventory and the cost of goods sold using (1) FIFO and (2) weighted average. (Round the welghted average cost per unit to twel decimal places and final answers to decimal places, eg 5,275.) FIFO Weighted average Cost of goods sold $ $ Ending inventory $ - /10 E Carla Vista Company is trying to determine the value of its ending inventory as at February 28, 2021, the company's year end. The accountant counted everything that was in the warehouse as at February 28, which resulted in an ending inventory valuation of $68,000. However, he was not sure how to treat the following transactions, so he did not include them in inventory: (a) For each of the below transactions, specify whether the item should be included in ending inventory, and if so, at what amount. include 5525 2 Carla Vista Company shipped $860 of inventory on consignment to Wildhorse Company on February 20. By February 28/Wildhorse Company had sold $335 of this inventory for Carta Vista On February 28, Carla Vista was holding merchandise that had been sold to a customer on February 25 but needed some minor alterations. The customer has paid for the goods and will pick them up on March 3 after the alterations are complete. This inventory cost 5500 and was sold for $890 In Caria Vista's warehouse on February 28 is 5420 ot inventory that Craft Producers shipped to Carla Vista on consignment 3 4 On February 27. Carla Vista Shloped goods Costine 5930 to a customer and charged the customer $1.290. The boods were shipped FOB destination and the receiving report indicates that the customer received the goods on March 3 Exclude Include $600 On February 26, Teulon Company shipped goods to Carla Vista, FOB shipping point. The invoice price was $390 plus $25 for freight. The receiving report indicates that the goods were received by Carla Vista on March 2. Carla Vista had $600 of inventory put aside in the warehouse. The inventory is for a customer who has asked that the goods be shipped on March 10. On February 26, Carla Vista issued a purchase order to acquire goods costing $755. The goods were shipped FOB destination. The receiving report indicates that Carla Vista received the goods on March 2. On February 26, Carla Vista shipped goods to a customer. FOB shipping point. The invoice price was $370 plus $26 for freight. The cost of the items was $280. The receiving report indicates that the goods were received by the customer on March Exclude Include 5280