A B D E F G H Units purchased Cost per Total Cost Units Sold Selling Total unit of Price per Sales 1 Date Purchase unit 2 Dec. 1 Beginning inventory 850 $12 $10,200 3 Dec. 8 Purchase 1,050 14 14,700 4 Dec. 10 Sales 800 $30 24,000 5 Dec. 14 Purchase 1,100 15 16,500 6 Dec. 16 Sales 990 $30 29,700 7 Totals 3,000 $41,400 1,790 $53,700 8 9 Perpetual 10 FIFO LIFO 11 Beginning inventory $10,200 $10,200 12 + Purchases 31,200 31,200 13 Cost of goods available for sale $41,400 $41,400 14 Ending inventory 31,800 30,200 15 Cost of goods sold $9,600 $11,200 16 17 18 19 Sales 20 Cost of goods sold 21 Gross profit Perpetual FIFO LIFO $53,700 $53,700 9,600 11,200 $44,100 $42,500 33 Which formula in cell E12 would NOT accurately compute the value of total purchases? Multiple Choice +F7 =+D3*E3+D5*E5 +F7-F2 +F3+F5