Inventory flow assumptions
Flat TV uses a perpetual inventory system.Shown below are Flat TV's beginning inventory of a particular product and purchases during January: 
On January 23 (prior to the purchase on January 25),Flat TV sold 13 units of this product.
Determine the cost of goods sold relating to the sale on January 23 under each of the following flow assumptions.(Show your computations.) 
Definitions:
Customer Complaints
Expressions of dissatisfaction or reports of failure in a product or service from customers to the provider.
Unreasonable Customers
Customers who have impractical or excessive demands or complaints, often difficult to satisfy.
Angry Customers
Individuals who express dissatisfaction or frustration towards a service or product, often seeking resolution or compensation.
Rewarding Customers
The practice of offering benefits, discounts, or other incentives to customers as a form of appreciation and encouragement for their loyalty.
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