Consider the following information:

Purchase Date	Units	Cost per Unit	Total
October 1	2,000	$1.00	$2,000
October 8	1,200	$3.00	$3,600
October 22	2,000	$4.00	$8,000
October 29	1,000	$5.00	$5,000
Totals	6,200		$18,600

There were 2,500 units of inventory on hand at the end of October, per a physical inventory count.

Part B: Compute the cost of goods sold and the cost of the 2,500 units in ending inventory under each of the assumptions given above.