The following three identical units of Item JC07 are purchased during April: Item Beta Units Cost April 2 Purchase 1 $83 April 15 Purchase 1 84 April 20 Purchase 1 85 Total 3 $252 Average cost per unit $84 ($252 3 units) Assume that one unit is sold on April 27 for $113. Determine the gross profit for April and ending inventory on April 30 using the (a) first-in, first-out (FIFO); (b) last-in