Wiley had the following goods available for sale during March 2022. Beginning inventory Purchases: 6 units @ $10 = $60 10 units @ 11 = 110 = 10 units @ 13 = 130 4 units @ 15 = 60 During the month of 22 units were sold. Required: This question has three Parts: Part (a), Part (b), and Part (c). Answer ALL Parts below. a) Prepare a table showing the cost of goods available for sale and the total number of units available for sale in March 2022. (4 marks) b) Determine the cost of inventory on hand as at 31 March 2022 and the cost of goods sold for March 2022 under the following cost flow methods: a) Prepare a table showing the cost of goods available for sale and the total number of units available for sale in March 2022. (4 marks) b) Determine the cost of inventory on hand as at 31 March 2022 and the cost of goods sold for March 2022 under the following cost flow methods: 1. First-in, first-out (FIFO) method 2. Average cost (8 marks) If the market price of the inventory was $10 at the end of March 2022, what value should Wiley show in the balance sheet for inventory and why? (3 marks) [Total 15 marks]