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Problem 8.5 (Algo) Various inventory costing methods [LO8-1, 8-4] [The following information applies to the questions displayed below] A company began January with 8,000 units of its principal product. The cost of each unit is $7. Inventory transactions for the month of January are as follows: "Includes purchase price and cost of freight. 11.000 units were on hand at the end of the month. Problem 8-5 (Algo) Part 1 Required: 1. Calculate January's ending inventory and cost of goods sold for the month using FIFO, periodic system