Alyse Designer Handbags Had the Following Inventory Figures for Its

Alyse Designer Handbags had the following inventory figures for its Nicole Model during 2013 as shown below. $$\begin{array} { | l | c | c | } \hline & \text { \# Units } & \text { Unit Cost } \\\hline \text { Beginning Inventory, January 1, 2013 } & 36 & 15 \\\hline \text { Purchases: } & & \\\hline \text { January 18 } & 20 & 16 \\\hline \text { March 3 } & 25 & 16 \\\hline \text { June 30 } & 30 & 14 \\\hline \text { October 18 } & 36 & 15 \\\hline \text { Ending Inventory, December 31, 2013 } & 15 & \\\hline\end{array}$$ What is the cost of the ending inventory and the cost of goods sold?
1. Assume the company utilizes the FIFO method
2. Assume the company utilizes the LIFO method
3. Assume the company utilizes the average cost method