Current Attempt in Progress Concord Ltd. had a beginning inventory on January 1 of 250 units of product SXL at a cost of $163 per unit. During the year, purchases were as follows: Concord uses a periodic inventory system. At the end of the year, a physical inventory count determined that there were 200 units on hand. (a) Determine the cost of goods available for sale. Cost of Goods Available for Sale Attempts: 1 of 3 used (b) Determine the cost of the ending inventory and the cost of the goods sold using (1) FIFO and (2) average cost. (Do not round weighted average unit cost. Round Average answers to 0 decimal places, e.g. 5,125. )