For specific identification, units sold include 80 units from beginning inventory, 340 units from the March 5 purchase, 40 units from the March 18 purchase, and 120 units from the March 25 purchase. b) Periodic LIFO c) Average Cost \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline & \multicolumn{3}{|c|}{ Cost of Goods Available for Sale } & \multicolumn{3}{|c|}{ Cost of Goods Sold } & \multicolumn{3}{|c|}{ Ending laventory } \\ \hline & \# of units & \begin{tabular}{c} Average \\ Cost per unit \end{tabular} & \begin{tabular}{c} Cost of \\ Goods \\ Available \\ for Sale \end{tabular} & \begin{tabular}{l} \# of units \\ sold \end{tabular} & \begin{tabular}{c} Average Cost \\ per Unit \end{tabular} & \begin{tabular}{l} Cost of \\ Goods \\ Sold \end{tabular} & \begin{tabular}{l} g. of units \\ in ending \\ inventory \end{tabular} & \begin{tabular}{c} Average Cost \\ per unit \end{tabular} & \begin{tabular}{l} Ending \\ Inventory \end{tabular} \\ \hline \multicolumn{10}{|c|}{ Beginning inventory } \\ \hline \multicolumn{10}{|c|}{ Purchases: } \\ \hline \multicolumn{10}{|l|}{\begin{tabular}{l} Purchases: \\ March 5 \end{tabular}} \\ \hline March 18 & & & & & & & & & + \\ \hline \multicolumn{10}{|l|}{\begin{tabular}{l} March 18 \\ March 25 \end{tabular}} \\ \hline Total & & & & & & $ & & & 5 \\ \hline \end{tabular} d) Specific Identification