Under the average - cost inventory method, to determine the average cost per unit: O A. the cost of purchases for the period are divided by the number of units available. OB. the cost of beginning inventory plus the cost of purchases is divided by the number of units available O C. the cost of beginning inventory plus the cost of purchases is divided by the number of units sold. O D. the cost of beginning inventory is divided by the number of units available. ALIFO liquidation occurs when fall(s) below the ending inventory quantities in the previous period. O A. beginning inventory quantities OB. beginning inventory costs O c. ending inventory retail value OD. ending inventory quantities