Samuelson and messenger (s& m) began 2018 with 320 units of its one product. these units were purchased near the end of 2017 for $22 each. during the month of january, 160 units were purchased on january 8 for $25 each and another 320 units were purchased on january 19 for $27 each. sales of 220 units and 180 units were made on january 10 and january 25, respectively. there were 400 units on hand at the end of the month. s& m uses a perpetual inventory system.

required:

1. complete the below table to calculate ending inventory and cost of goods sold for january using fifo method.

2. complete the below table to calculate ending inventory and cost of goods sold for january using average cost method.

Areal estate agent is considering changing her cell phone plan. there are three plans to choose from, all of which involve a monthly service charge of $20. plan a has a cost of $.42 a minute for daytime calls and $.17 a minute for evening calls. plan b has a charge of $.52 a minute for daytime calls and $.15 a minute for evening calls. plan c has a flat rate of $80 with 275 minutes of calls allowed per month and a charge of $.38 per minute beyond that, day or evening.a. determine the total charge under each plan for this case: 150 minutes of day calls and 70 minutes of evening calls in a month. (do not round intermediate calculations. round your answer to 2 decimal places. omit the "$" sign in your response.)c. if the agent will use the service for daytime calls, over what range of call minutes will each plan be optimal? (round each answer to the nearest whole number.include the indifference point itself in each answer.)d. suppose that the agent expects both daytime and evening calls. at what point (i.e., percentage of total call minutes used for daytime calls) would she be indifferent between plans a and b?