Samuelson and Messenger (SAM) began 2021 with 260 units of its one product. These units were purchased near the end of 2020 for $22 each. During the month of January. 130 units woto purchased on Jankary 8 for $25 each and another 260 units were purchospd on Januery 19 for $27 each, Sales of 165 units and 160 units were made on January 10 and January 25 , respectively. There were 325 units on hand at the end of the month, SAM uses a perpetual inventory system. Required: 1. Complete the below table to calculate ending irventory and cost of goods sold for January using FiFO. 2. Complete the below table to calculate ending inventory and cost of goods sold for January using average cost. Complete this question by entering vour answers in the tabs below. Complete the below tubie to caloviate ending inventory and cost of poods sold for January using firo Required: 1. Complete the below table to calculate ending inventory and cost of goods sold for January using FIFO. 2. Complete the below table to calculate ending inventory and cost of goods sold for January using average cost. Complete this question by entering your answers in the tabs below. Complete the below table to calculate ending inventory and cost of goods soid for January using average cost (Round cost per unit to 2 decimal places. Enter inventory reductions from sales as negative numbers.)