The CBA Store shows the following information related to an item of its inventory: Inventory, January 1 Purchase. January 12 Purchase. January 26 500 units @ $3.00 800 units @ $3.20 200 units @ $3.50 Inventory January 31 545 units The CBA Store uses a periodic inventory system (a) What value should be assigned to the ending inventory using FIFO? (b) What value should be assigned to cost of goods sold using Average Cost? The Average Cost Per Unit The Ending Inventory The Cost of Goods Sold