Causwell Company began 2013 with 21,000 units of inventory on hand. The cost of each unit was $5. During 2013 an additional 36,000 units were purchased at a single unit cost, and 31,000 units remained on hand at the end of 2013 (26,000 units therefore were sold during 2013). Causwell uses a periodic inventory system. Cost of goods sold for 2013, applying the average cost method, is $161,200. The company is interested in determining what cost of goods sold would have been if the FIFO or LIFO methods were used.