The beginning inventory was 380 units at a cost of $12 per unit. Goods available for sale during the year were 1,540 units at a total cost of $20,120. In May, 680 units were purchased at a total cost of $8,840. The only other purchase transaction occurred during October. Ending inventory was 670 units.

Required:

1. Calculate the number of units purchased in October and the cost per unit purchased in October.
2. 1. Assume the periodic inventory system is used. Calculate cost of goods sold and ending inventory usingFIFO method.
   2. Assume the periodic inventory system is used. Calculate cost of goods sold and ending inventory usingLIFO method.