3:6 marks (15 minutes) Ava Inc. had the following transactions on its inventory during 2021. Ava uses perpetual inventory system. Ava started the year with 300 units of inventory at a cost of $19. 4 Date 5 March 5 April 7 June 8 August 9 September Unit Purchases 500 Price per unit Unit Sales Selling Price $20 650 $21 800 $30 200 $32 700 $22 550 $33 10 November 11 12 Required: 13 a. Calculate the total cost of goods sold for the year 2021 using perpetual moving average. 14 b. Calculate ending inventory using perpetual moving average. 15