Problem 6-13A Grouper Ltd. had a beginning inventory on January 1 of 250 units of product SXL at a cost of $161 per unit. During the year, purchases were as follows: Units Unit Cost Total Cost Mar. 15 700 $150 500 144 July 20 Sept. 4 $105,000 72,000 60,300 12,500 450 134 Dec. 2 100 125 Grouper uses a periodic inventory system. At the end of the year, a physical inventory count determined that there were 200 units on hand. Determine the cost of goods available for sale. Cost of Goods Available for Sale $ Determine the cost of the ending inventory and the cost of the goods sold using (1) FIFO and (2) average cost. (Do not round weighted average unit cost. Round Average answers to 2 decimal places, e.g. 5.25.) FIFO Average Ending Inventory $ $ Cost of Goods Sold $ $