To see a practical effect on Starbucks financial statements, imagine one of the lowest profit margin refigirated items is stolen once per day in every Starbucks store worldwide for an entire year. How much would that affect Cost of Sales? How many more of those items would Starbucks have to sell to make up the loss? (You need to know approximately how many Starbucks owned company stores there are worldwide. If you do not know, estimate it). Would it make a difference if LIFO, FIFO or average inventory cost flow systems are used? If you believe so, briefly explain how.