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Samuelson and Messenger (SAM) began 2021 with 330 units of its one product. These units were purchased near the end of 2020 for $20 each. During the month of January, 165 units were purchased on January 8 for $23 each and another 330 units were purchased on January 19 for $25 each. Sales of 170 units and 230 units were made on January 10 and January 25, respectively. There were 425 units on hand at the end of the month. SAM uses a periodic inventory system. Required: 1. Calculate ending Inventory and cost of goods sold for January using FIFO. 2. Calculate ending inventory and cost of goods sold for January using average cost. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Calculate ending inventory and cost of goods sold for January using FIFO. Cost of Goods Available for Sale FIFO of units Cost per unit Cost of Goods Available for Sale Cost of Goods Sold. Periode FIFO of units Cost per cost of sold unit Goods Sold 1 70 20.00 $ 3.400 Ending Inventory - Periode Pro of units in ending cost per Ending Inventory unit Inventory 100 $ 20.00 $ 3.200 330 $ 20.00 $ 6,600 Beginning inventory Purchases 2.185 January January 19 106 330 825 23.00 25.00 3.705 8250 70 0 240 23.00 25. 00 1,610 0 5.010 0 5 330 585 23.00 25.00 Total 18.645 $ Required 2 >