8. Dilbert Industries has the following information: Date Units 1-April 5 7-April 17-April 22-April Transaction Beginning Inventory Purchase Purchase Sale 9 6 12 Unit Cost/Price $8.00 $9.00 $10.50 $29.00 Extended $40.00 $81.00 $63.00 $348 Required: Dilbert uses the perpetual inventory system. Determine the costs assigned to the April 30 ending inventory and calculate the cost of goods sold for the month under the following cost method: First-In-First-Out (FIFO).