The following information is provided for Dcore De Company. Dcore De uses the periodic inventory method of accounting for its teak inventory. Date Description JUnits Unit cost or selling price October I Beginning inventory 100 S8 Purchase 11 Sales 200 29 Purchase 30 Purchase returns 31 Sales 100 200 100 80 9 20 10 10 20 Instructions: Calculate (1) Cost of goods available for sale (ii) Cost of Ending inventory, (iii) Cost of goods sold (iv) Gross profit () Gross profit rate under each of the following methods. (1) FIFO. (2) Average-cost. Date Description Units Unit Cost CGAS Total units available for sale Units sold Ending inventory in units Date Sales revenue Total sales Units Unit Price i) Cost of goods available for sale: 1. Use the FIFO method. (W) Cost of ending inventory (unCost of goods sold (iv) Gross profit () Gross profit rate 2. Use the Average-Cost method. (1) Cost of ending inventory (ii) Cost of goods sold (iv) Gross profit (v) Gross profit rate