The following information is available about the company Kuffel for the year 2022:

Inventory at the beginning of the year (1.1) 95 units at 55 per unit

Purchased units during the year 320 units at 60 per unit

During the year, the company sold 375 units at a price of 90 per unit, and at the end of the year the number of units in stock was therefore 40 units. General operating expenses (excluding cost of goods sold) amounted to 6,200 during the year. All transactions were cash on delivery.

a) Calculate the gross margin for the company, including three assumptions about the method of evaluation of supplies ie FIFO method, LIFO method and weighted average method.

b) What will be the operating result of the company, including criteria in point a)? There is no income tax the example.

c) What will be the value of capitalized inventory at the end of the year, including these three methods of assessment of supplies?