Per Unit Cost $40 44 Per Unit Selling Price $ 80 48 BI Jan. 2 purchase Jan. 5 sale Jan. 9 purchase Jan. 14 sale Jan. 18 purchase Jan. 21 sale Jan. 25 purchase Jan. 31 sale # of Units 400 200 300 200 350 200 150 500 450 90 50 90 52 100 Required: (b) Determine Brooks Street's ending inventory, cost of goods sold, and gross profit for January 2009, assuming the company uses a perpetual inven- tory system and the following inventory costing methods: (1) FIFO, (2) LIFO, and (3) moving- average. Which of the three inventory costing methods yields the most impressive financial results for Brouks Street? Explain. What factors should a company consider when choosing an inventory costing method? Should one of these factors be the inventory cost- ing method preferred by the decision mak- ers who will be using the company's financial statements? (c)