*Problem 6-18B Alternative cost flows-periodic LOB CHECK FIGURES: 2. COGS: a $2,565,900; b. $2,487,060 Bonaire Co. began 2020 with 6,300 units of Product B in its inventory that cost $68 each, and it made succes sive purchases of the product as follows: Jan. 4 May 18 July 9 Nov. 21 10,500 units 13,000 units 12,000 units 15,500 units $65 each $62 each $59 each $56 each The company uses a periodic inventory system. On December 31, 2020, a physical count disclosed that 16,500 units of Product B remained in inventory. Required 1. Prepare a calculation showing the number and total cost of the units available for sale during the year. 2. Prepare calculations showing the amounts that should be assigned to the ending inventory and to cost of goods sold assuming: a. FIFO b. Weighted average cost basis (round the average unit cost to two decimal places)