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Otis Corporation uses a periodic system and the FIFO method. Otis had beginning itventory of 30 units purehased at $120 each and made the following purchases during the year January 151, 3e unite at 3116 May 301 ho unitn it f8d October 20t160 thit. it $60 Sales during the year totaled 271 units. What is the cost of ending inventory? Required information [The following information applies to the questions displayed below.] Once costs are determined, the cost of goods available for sale must be allocated between cost of goods sold and ending inventory. Unless each item is specifically identified and traced through the system, the allocation requires an assumption regarding the flow of costs. First-in, first-out (FIFO) assumes that units sold are the first units acquired. Last-in, first-out (LFO) assumes that the units sold are the most recent units purchased. The average cost method assumes that cost of goods sold and ending inventory consist of a mixture of ail the goods avaliable for sale