The following are the inventory records of the Garret Company: Units Cost Total January 1 Purchases: February 10 260 July 15 560 November 1 December 10 480 Available $2,530 Ending inventory consists of 30 units from the July purchase. Note: The company uses a periodic inventory system. Required: Calculate ending inventory and cost of sales, using: (a) FIFO and (b) LIFO