TechWave Technologies uses a periodic inventory system. The transactions for January are as follows:

Date	Description	Units	Unit Cost	Total Cost
Jan. 1	Beginning Inventory	250	$100	$25,000
Jan. 10	Purchase	400	$105	$42,000
Jan. 20	Sale	300	-	-
Jan. 25	Purchase	350	$110	$38,500
Jan. 30	Sale	400	-	-

For specific identification, the January 20 sale consisted of 100 units from beginning inventory and 200 units from the January 10 purchase. The January 30 sale consisted of 200 units from the January 25 purchase and 200 units from the January 10 purchase.

Required:

1. Calculate the cost of goods sold and ending inventory using FIFO and LIFO methods.
2. Determine the weighted average cost per unit and the ending inventory value.
3. Analyze the financial impact of inventory costing methods on TechWave Technologies' gross profit and net income.
4. Provide strategic recommendations for inventory management based on the financial analysis.