| FIFO | Cost of Goods Available for Sale | Cost of Goods Sold - Periodic FIFO | Ending Inventory - Periodic FIFO | # of units | Cost per unit | Cost of Goods Available for Sale | # of units sold | Cost perunit | Cost of Goods Sold | # of units in ending inventory | Cost per unit | Ending Inventory | BeginningInventory | 6,000 | $6.00 | $36,000 | 6,000 | $6.00 | $36,000 | | $6.00 | $0 | Purchases: | | | | January 10 | 5,000 | $7.00 | 35,000 | | $7.00 | 0 | | $7.00 | 0 | January 18 | 6,000 | $8.00 | 48,000 | | $8.00 | 0 | | $8.00 | 0 | Total | 17,000 | | $119,000 | 6,000 | | $36,000 | | | $0 | | | | | | | | | | | LIFO | Cost of Goods Available for Sale | Cost of Goods Sold - Periodic LIFO | Ending Inventory - Periodic LIFO | # ofunits | Cost perunit | Cost ofGoods Available for Sale | # of unitssold | Cost perunit | Cost ofGoods Sold | # of unitsin ending inventory | Cost perunit | EndingInventory | Beginning Inventory | | | | | | | | | | Purchases: | | | | January 10 | | | | | | | | | | January 18 | | | | | | | | | | Total | | | | | | | | | | | | | | | | | | | | AverageCost | Cost ofGoods Available for Sale | Cost ofGoods Sold - Average Cost | EndingInventory - Average Cost | # of units | Average Cost per unit | Cost of Goods Available for Sale | # of units sold | Average Cost per Unit | Cost of Goods Sold | # of units in ending inventory | Average Cost per unit | Ending Inventory | Beginning Inventory | 6,000 | | $36,000 | | | Purchases: | | | January 10 | 5,000 | 35,000 | January 18 | 6,000 | 48,000 | Total | 17,000 | | $119,000 | | | | | | | |