Date Explanation Units Unit Cost Total Cost Sept. 1 Inventory 11 HK$970 HK$ 10,670 Sept. 12 Purchases 31 1,020 31,620 Sept. 19 Purchases 12 1,040 12,480 Sept. 26 Purchases 56 1,050 58,800 Totals 110 HK$113,570 (a) Compute the ending inventory at September 30 and cost of goods sold using the FIFO and average-cost methods. (Round per unit cost to 3 decimal places, e.g. 15.125 and final answers to O decimal places, e.g. 125.) FIFO The ending inventory at September 30 HK$ Cost of goods sold HK$ Average-Cost HK$ HK$ (b) For both FIFO and average-cost, calculate the sum of ending inventory and cost of goods sold. (Round per unit cost to 3 decimal places, e.g. 15.125 and final answers to O decimal places, e.g. 125.) FIFO Average-Cost