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Periodic System$-$Calculating Ending Inventory and Cost of Sales Using Average Cost, FIFO, and LIFO

Leven Company uses a periodic inventory system. The following information for the first quarter is available for the company's merchandise inventory A physical inventory taken on March $31$ of the current year showed $4,500$ units available.

$\backslash$table$[[$Date$,,$Units,Unit Cost$],[$Beg$.$ Inventory:,Jan. $1,2,400,$$$9\mathrm{.}00$