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these two questions fast pls

ABC Co uses perpetual inventory system and Average Cost Method. The company's information for December 2021 is as follows: December 1- Beginning inventory value is $ 80 total for 20 units of inventory. December 7- Sold 10 units $50 each. December 12- Purchased 15 units at the cost o $42 each. December 17- Sold 8 units $50 each. December 23-Sold 4 units $50 each. December 27- Purchased 8 units at the cost of each. December 30- Sold 10 units $50 each. What amount should be recorded to COGS for the sale transaction on December 172 Select one: a. 164,80 b. 329,60 C.630 d. 431,20 ABC Co uses perpetual inventory system and Average Cost Method. The company's information for December 2021 is as follows: December 1- Beginning inventory value is $ 800 total for 20 units of inventory. December 7- Sold 10 units $50 each. December 12- Purchased 15 units at the cost of $42 each December 17- Sold 8 units $50 each. December 23-Sold 4 units $50 each. December 27- Purchased 8 units at the cost of $ each. December 30- Sold 10 units $50 each. What is the total value of ending inventory by end of December, 2021? (FYI: round the value to the nearest 10) Select one: a. 465 b. 887 0.700 d. 536