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Cost Flow Methods The following three identical units of Item Alpha are purchased during April: Assume that one unit is sold on April 30 for $114. Determine the gross profit for April and ending inventory on April 30 using the (a) firstin, first-out (FIFO); (b) last-in, first-out (LIFO); and (c) weighted average cost methods. Perpetual Inventory Using FIFO Beginning inventory, purchases, and sales for Item B901 are as follows: Assuming a perpetual inventory system and using the first-in, first-out (FIFO) method, determine (a) the cost of merchandise sold on August 25 and (b) the inventory on August 31