Compute the amount of goods available for sale, ending inventory, and cost of goods sold at December $31$ under each of the

inventory costing methods. $($Round intermediate calculations to $2$ decimal places and final answers to the nearest whole dollar

amount.$)$costing method at the end of each period, as if it uses a periodic inventory system. Assume its accounting records provided the

following information at the end of the annual accounting period, December $31.$

Assuming that for Specific identification method $($item $1$d$)$ the March $14$ sale was selected two$-$fifths from the beginning inventory and

three$-$fifths from the purchase of January $30.$

Required:

Compute the amount of goods available for sale, ending inventory, and cost of goods sold at December $31$ under each of the

following inventory costing methods:

a$.$ Last$-$in$,$ first$-$out.

b$.$ Weighted average cost.

c$.$ First$-$in$,$ first$-$out.

d$.$ Specific identification, assuming that the March $14$ sale was selected two$-$fifths from the beginning inventory and three$-$fifths from

the purchase of January $30.$ Assume that the sale of August $31$ was selected from the remainder of the beginning inventory, with theCompute the amount of goods available for sale, ending inventory, and cost of goods sold at December $31$ under each of the

inventory costing methods. $($Round intermediate calculations to $2$ decimal places and final answers to the nearest whole dollar

amount.$)$