The Pins Shop shows the following data related to an item of inventory maintained using the periodic inventory system. 145 units@ $10 400 units @ $15 140 units @ $20 Inventory, December 1 Purchases, December 101 Purchases, December 25. Ending Inventory, January 31 REQUIRED: a. What value should be assigned to the ending inventory and cost of goods sold using FIFO? b. What value should be assigned to the ending inventory and cost of goods sold using LIFO? 146 units