P$6-3$B Smythe Company Inc. had a beginning inventory of $200$ units of Product ERVat a cost of $$6$ per unit. During the year, purchases were: Jan. $24800$ units at $$7$Apr. $12400$ units at $$8$Aug. $19600$ units at $ $9$Nov. $30350$ units at $$10$ Smythe Company uses a periodic inventory system. Sales totaled $1,900$ units. Instructions$($a$)$ Determine the cost of goods available for sale.$($b$)$ Determine the ending inventory and the cost of goods sold under each of the assumed cost flow methods $($FIFO$,$ LIFO, and average$-$cost$).($Round average unit cost to three decimal places.$)($c$)$ Which cost flow method results in the lowest inventory amount for the balancesheet? The lowest cost of goods sold for the income statement?