The inventory records of Cyrus Inc. showed the following data for its merchandise inventory. Date Units Unit Cost Jan. 1 Inventory 18 $38.00 Jan. 3 Purchase 27 $40.00 Jan. 7 Sale 30 Jan. 10 Purchase 30 $41.60 Jan. 20 Sale 30 Jan. 30 Purchase 30 $43.20 Compute cost of goods sold and ending inventory for the month ending June 30 using: a. FIFO (periodic inventory system). b. LIFO (periodic inventory system). c. FIFO (perpetual inventory system). d. LIFO (perpetual inventory system). a. FIFO (periodic) b.