3. ABC Corporation's December 2020 merchandise transactions are summarized in the table below: Date Transaction Quantity Unit Price Total December 1 Ekinting memory 521 54.200 December 9 Purchase 600 13.00 December 12 Sale 200 25 0.000 December Sale 300 December 24 Purchase 23 9.200 December Sale 350 27 19.450 Calculate the cost of the goods available for sale, units available for sale, cost of the goods sold for each sale and the cost of the ending inventory using FIFO and weighted average methods using the perpetual inventory system (25 points) December 12 Sale's Cost of the Goods Sold (FIFO): 200*214.200 200*224.400 -8.600 December 30 Sale's Cost of the Goods Sold (FIFO): 200*21-4.200 150*22-3.300 -7.500 Cost of the Ending Inventory (FIFO): 1.200-1050-150 December 12 Sale's Cost of the Goods Sold (Weighted- Average): 400*22,16-8.666,6 December 30 Sale's Cost of the Goods Sold (Weighted- Average): 350 22,167.756,3 Cost of the Ending Inventory (Weighted-Average): 150*22,16-3.325