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Part 4: Inventory Measurement (12 points) Hayat Brothers reports the following transactions for 2010: Date Units Purchased Total Purchase Cost per Unit Cost October 14 450 $1,800 $4 November 15 370 $2,590 $7 December 14 200 $1,200 $6 Total 1020 $5,590 As of December 31st, the company had 120 units on hand. Assume Hayat Brothers did not have any inventory at the beginning of 2010. Determine the cost of Goods Sold and cost of Ending Inventory assuming each of the following methods: a. Average Cost b. FIFO c. LIFO Average Cost FIFO LIFO Total cost of Goods Available for Sale $5,590 $5,590 $5,590 Number of goods sold (units) 1) 2) 3) Cost of Goods Sold ($) 4) 5) 6) Ending Inventory (units) 7) 8) 9) Ending Inventory ($) 10) 11) 12)