2 Beta Inc. had the following transactions in its inventory account during 2022. Beta uses a perpetual inventory system. Beta started the year with 250 units of inventory at a cost of $9.50. 3 4 Date 5 6 March 7 April 8 June 9 August 10 September 11 November 12 13 Required: Unit Purchases Price per unit Unit Sales Selling Price 600 450 $10.75 $13.00 700 $30 400 $32 500 $14.25 350 $33 14 a. Calculate the total cost of goods sold for the year 2022 using perpetual moving average. 15 b. Calculate ending inventory using perpetual moving average. 16