Three retailing giants, Best Buy Co., Inc. (NYSE: BBY), Amazon.com, Inc., (NASDAQ: AMZN), and Target Corporation (NYSE: TGT) each use a different inventory costing method. Best Buy uses weighted-average cost, Amazon uses FIFO, and Target uses LIFO. Assume that all three retailers sell a popular blu-ray movie that retails for $32. Suppose that the retailers originally paid $13 to purchase each blu-ray from a supplier. Recently, the cost increased to $14 per unit. How will each company calculate and record cost of goods sold for the sale of this blu-ray? Please explain conceptually how the recording process will differ for each company (no calculations needed since I am not providing detailed inventory information).