Achilles Distribution markets CDs of the performing artist Vandyver. At the beginning of October, Achilles had in beginning inventory 2,000 of Vandyver’s CDs with a unit cost of $7. During October Achilles made the following purchases of Vandyver’s CDs.Oct. 3 3,000 @ $8 Oct. 19 3,000 @ $10Oct. 9 3,500 @ $9 Oct. 25 3,500 @ $11During October, 11,400 units were sold. Achilles uses a periodic inventory system.Instructions(a) Determine the cost of goods available for sale.(b) 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.(c) 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?