The beginning inventory was 340 units at a cost of $13 per unit. Goods available for sale during the year were 1,420 units at a total cost of $19,980. In May, 640 units were purchased at a total cost of $8,960. The only other purchase transaction occurred during October. Ending inventory was 610 units. Required: a. Calculate the number of units purchased in October and the cost per unit purchased in October. Purchased in October Number of units Cost per unit b-1. Assume the periodic inventory system is used. Calculate cost of goods sold and ending inventory using FIFO method. (Enter all values as a positive value.) Cost of Goods Available for Sale Cost of Goods Sold Periodic FIFO # of Cost per units unit Cost of Goods Available for Sale # of units sold Cost per unit Cost of Goods Sold # of units in ending inventory Inventory Balance Cost per unit Ending Inventory Beg. Inventory Purchases: May October Total b-2. Assume the periodic inventory system is used. Calculate cost of goods sold and ending inventory using LIFO method. (Enter all values as a positive value.) Cost of Goods Available for Sale Cost of Goods Sold Periodic LIFO Inventory Balance # of units Cost per unit Cost of Goods Available for Sale # of units sold Cost per unit Cost of Goods Sold # of units in ending inventory Cost per unit Ending Inventory Beg. Inventory Purchases: May October Total