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IV. Cal FIFO and LIFO inventory methods. During June, the following changes in inventory item 27 took place: Iculating COGS and Ending Inventory under different cost flow assumptions (20 points) June 1 Balance 1,400 units@ $36 800 units @ $54 700 units @ $45 400 units @ $75 1,000 units @ S60 500 units $66 14 Purchased 24 Purchased 8 Sold 10 Sold 29 Sold Instructions What is the cost of the ending inventory and cost of goods available for sale for item 27 assuming (Show calculations.) (a) FIFO and periodic inventory system. (b) LIFO and perpetual inventory system