The inventory records of Mod Oil Company for January showed the following data for an item of its merchandise for sale (assume that the six transactions occurred in the order shown).

	Units	Units Available	Unit
Date	Sold	For Sale	Cost	Total
Beginning inventory (Jan. 1)		400	$6.00	$2,400
Jan. 3 Purchases		480	$6.10	2,928
Jan. 5 Sales	720
Jan. 10 Purchases		480	$6.20	2,976
Jan. 20 Sales	400
Jan. 25 Purchases		320	$6.30	2,016
Jan. 28 Sales	240
Total available for sale		1,680		$10,320

Its ending inventory of 320 units can be specifically identified as follows: 80 units from the January 3 purchase, 40 units from the January 10 purchase, and 200 units from the January 25 purchase. Compute ending inventory and cost of goods sold for the month ended January 31 using: a. Specific identification (periodic inventory system). b. Average cost (periodic inventory system). c. FIFO (periodic inventory system). d. LIFO (periodic inventory system). e. Moving average (perpetual inventory system). f. FIFO (perpetual inventory system). g. LIFO (perpetual inventory system). h. Dollar-value LIFO (periodic inventory system). Assume that the beginning inventory is the base layer at a cost of $6.00 per unit. The price index for January is 1.05. Note: Carry all decimals in calculations; round the final answer to the nearest dollar.

Periodic Inventory System	Ending Inventory	COGS
a. Specific identification (periodic)
b. Average cost (periodic)
c. FIFO (periodic)
d. LIFO (periodic)
e. Moving average (perpetual)
f. FIFO (perpetual)
g. LIFO (perpetual)
h. Dollar-value LIFO