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Multiple Choice-Computational Use the following information to answer Nos, 31 and 34 : On January 1, 2021, Urbano Company was established to manufacture a single product. The company's production and sales records for 2021-2023 are made avallable below: All units produced in a year are assigned the same average cost. 31. Compute for the inventory beginning for 2023 using FIFO cost flow. a. 710,000 b. 716,000 c. 708,000 d. 702,000 32. Compute for the inventory ending for 2023.using FIFO cost flow. a. 810,000 b. 936,000 c. 1,026,000 d. 1,040,000 33. Compute for the cost of goods sold in 2023 using FIFO cost flow. a. 1,040,000 b. 1,110,470 c. 1,329,000 d. 1,400,600 34. Compute for the gross profit using FIFO cost flow. a. 1,042,500 b. 972,030 c. 753,500 d. 681,900