Problem 6-3a splish brothers inc. had a beginning inventory on january 1 of 353 units of product 4-18-15 at a cost of $21 per unit. during the year, the following purchases were made. mar. 15 940 units at $24 sept. 4 823 units at $27 july 20 588 units at $25 dec. 2 235 units at $30 2,350 units were sold. splish brothers inc. uses a periodic inventory system. determine the cost of goods available for sale. the cost of goods available for sale $ 73944 link to text calculate average cost per unit. (round answer to 2 decimal places, e. g. 2.23.) average cost per unit $ 25.16 link to text determine (1) the ending inventory, and (2) the cost of goods sold under each of the assumed cost flow methods (fifo, lifo, and average-cost). prove the accuracy of the cost of goods sold under the fifo and lifo methods. (round answers to 0 decimal places, e. g. 1,250.) fifo lifo average-cost the ending inventory $ $ $ the cost of goods sold $ $ $ link to text which cost flow method results in (1) the highest inventory amount for the balance sheet, and (2) the highest cost of goods sold for the income statement