21. The Atkins Company had the following beginning inventory, purchases, and sales of inventory during the first quarter of 2013: 1-Jan Beg. Inventory 2-Jan Purchase 25-Jan Sale 5-Feb Purchase 18-Feb Sale 15-Mar Purchase Required: e Units Cost per Unit 1200 $ 30 500 $ 32 700 600 $ 34 800. 600 $ 32 Determine the value of the company's cost of goods sold and ending inventory at the end of March, assuming a perpetual inventory method and FIFO cost flow. Show all calculations