The following information is available for Vikings : March 1 Opening Inventory 35 units at $12.5 per unit 6 Purchases 67 units at $14per unit 15 Purchases 121 units at $12.75per unit 30 Sales 140 units at $ 18 per unit 31 Sales 10 units at $20 per unit Business expenses amounted to $ 170. Calculate the profit for the month if inventory is valued as per: i. First In First Out method ii. Average Cost method