18 A 3) A company had the following purchases and sales during its first year of operations: -22 Purchases 10 units at S120 20 units at $125 5 units units at $130 12 units at $135 10 units at $140 units 13 units September: ovember On December 31, there were 26 units remaining in ending inventory. Using the Perpetual FIFO inventory valuation method, what is the value of cost of goods sold? (Assume all sales were made on the last day of the month.) A) $3.670. B) S3,540. C) $5,400. D) $5,130 E) S3,270. 4) A company had the following purchases and sales during its first year of operations: Sales 6 units 0 units at $120 20 units at $125 5 units at $130 12 units at $135 cbruary: units units 13 units ovember 10 units at $140 On December 31, there were 26 units remaining in ending inventory. Using the Perpetual LIFO inventory valuation method, what is the value of cost of goods sold? (Assume all sales were made on the last day of the month.) A) $8.670. B) $5,400. C) $3,470. D) $5,130. E) S5,305. 5) A company had the following purchases and sales during its first month of operations uary1 Purchased 10 units at $4.00 per unit anuary 9 Sold 6 units at $12.00 per unit January 17 Purchased 8 units at $5.50 per unit January 27 Sold 7 units at $12.00 per unit Using the Perpetual weighted average method, what is the value of cost of goods sold? (Round weighted average costs per unit to 2 decimal places.)