The following data concems inventory and purchases at Drake Company. Inventory, January 1 82 units at $95 January 6 January 15 52 units at $94 37 units at $94 January 22 27 units at $88 January 31 (a) the cost of the endinginventory on January 31 under the average cost method (Round your "average cost per unit answers to 2 decimal places.) Merchandise available for sale Ending inventory Number of Unit cost Average Total cost Number of units Total cost Beginning Inventory January 1 unit January 6 January 15 January 22 Total (b Determine the cost of the endnginventory on January 31 under the first in, first out (FIFO) method