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EX 7 (SO2) Willets Coffee Equipment sells European style coffee makers and uses a periodic Inventory system. Its inventory records show that at July 1, Willets had 12 units on hand at a cost of $220 each. Transactions related to purchase and sale of coffee makers in July were as follows: Per unit Date Transaction Units Cost Sales price July 10 Sale 3 $510 July 15 Sale 4 $510 July 20 Purchase 5 $230 July 22 Purchase 6 $240 July 30 Sale 10 $500 Instructions: For each of the following cost flow assumptions, calculate the ending inventory as at July 31 and the cost of goods sold for the month of July. Prove the cost of goods sold calculations (a) FIFO (b) Average cost (c) LIFO