Cost flow methods : The following three identical units of item P401C are purchased during April . April 2 Item Beta Purchased 1 Unit 1 Cost $122 April 15 Item Beta Purchase 1 Unit Cost $125 April. 20 Item Beta Purchase 1 Unit Cost $128 . Average cost per unit ( $375 divide 3 ) . Assume that one unit is sold on April 27 for $155 . Determine the gross profit for April and ending inventory on April 30 using the (a) first -in first one