The units of an item available for sale during the year were as follows: There are 104 units of the item in the physical inventory at December 31. The periodic inventory system is used. Determine the...

The units of an item available for sale during the year were as follows:

There are 104 units of the item in the physical inventory at December 31. The periodic inventory system is used. Determine the inventory cost and the cost of merchandise sold by three methods, presenting your answers in the following form: