Samuelson and Messenger (S&M) began 2018 with 300 units of its one product. These units were purchased near the end of 2017 for $22 each. During the month of January, 150 units were purchased on January 8 for $25 each and another 260 units were purchased on January 19 for $27 each. Sales of 135 units and 170 units were made on January 10 and January 25, respectively. There were 405 units on hand at the end of the month. S&M uses a perpetual inventory system Required: 1. Complete the below table to calculate ending inventory and cost of goods sold for January using FIFO method 2. Complete the below table to calculate ending inventory and cost of goods sold for January using average cost method