Penodic itveritory by thinee methodst cost af goods said The units of an item available for sale during tha yiat were as follows: There are 80 unts of the itien in the physical invientory at Decamber 31. The penodic inventory system is used. Determine the enaing itiventory cost and the cost of goods sold by three metheds. In your caleulations round averagal unit cont to the nearest cent. and round alf other calculations and your final answers to the nearest doliar