62) Rodriguez Company had the following balances and transactions during 2015: 0 units at $80 Merchandise InventoryY farch 10 une 10 Purchased 200 units at $82 Sold 150 units tober 30 What would the 31, 2015 if the perpetual first-in, first-out costing method is used? A) $4,000 B) $16,400 C) $8,200 D) $8,000 e Ending Merchandise Inventory amount be as reported on the balance sheet at December 63) Lewis Company had the following balances and transactions during 2014: Merchandise Inventory 00 units at s80 arch 10 une 10 October 30 urchased 200 units at $82 old 150 units What would the Cost of Goods Sold be as reported on the income statement for the year ending December 31, 2014 if the perpetual weighted-average costing method is used? (Round your intermediate calculations to two decimal places) A) $8,160 B) $20,400 C) $16,240 D) $12,000 64) A company purchased 100 units for $30 each on January 31. It purchased 150 units for $25 on February 28. It sold 150 units for $50 each from March 1 through December 31. If the company uses the first-in, first-out inventory costing method, what is the amount of Cost of Goods Sold on the income statement for the year ending December 31? (Assume that the company uses a perpetual inventory system.) A) $3,000 B) $4,000 C) $4,250 D) $6,750 65) A company uses weighted-average method of inventory valuation under periodic inventory system The company began the year with a zero inventory balance. They had the following transactions during the year. 1. Purchased 65 units at $5 per unit 2. Purchased 100 units at $5 per unit 3. Sold 80 units at a price of $12.00 per unit 4. Purchased 55 units at $6 per unit 5. Sold 80 units at a price of $12.75 per unit 20