value: 100 points Simple Plan Enterprises uses a periodic inventory system. Its records showed the following: Inventory, December 31, using FIFO Inventory, December 31, using LIFO 62 Units@$26 $1,612 62 Units@ $22 $1,364 Unit Cost Total Cost 1,998 3,472 Transactions in the Following YearUnits Purchase, January 9 Purchase, January 20 Sale, January 11, (at $50 per unit) Sale, January 27 (at $51 per unit) 74 $27 124 28 104 80 Required: ompute the number and cost of goods available for sale, the cost of ending inventory, and the cost of goods sold under FIFO and LIFO. FIFO LIFO Number of Goods Available for Sale (Units) Cost of Goods Available for Sale Cost of Ending Inventory Cost of Goods Sold