A company began January with 6,000 units of its principal product. The cost of each unit is $8. Inventory transactions the month of January are as follows: - Includes purchase price and cost of freight. 8,000 units were on hand at the end of the month. \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multirow[b]{2}{*}{ Perpetual Average } & \multicolumn{3}{|c|}{ Inventory on hand } & & \multicolumn{3}{|c|}{ Cost of Goods Sold } \\ \hline & \begin{tabular}{l} Number \\ of units \end{tabular} & \begin{tabular}{c} Cost per \\ unit \end{tabular} & \begin{tabular}{c} Inventory \\ Value \end{tabular} & & \begin{tabular}{c} Number \\ of units \\ sold \end{tabular} & \begin{tabular}{c} Average \\ Cost per \\ unit \end{tabular} & \begin{tabular}{l} Cost of \\ Goods Sold \end{tabular} \\ \hline Beginning Inventory & 8x & & $ & & & & \\ \hline Sale - January 5 & & & & & & & \\ \hline Subtotal Average Cost & 0 & & & & & & \\ \hline Purchase - January 10 & & & & & & & \\ \hline Subtotal Average Cost & 0 & & & & & & \\ \hline Sale - January 12 & & & & & & 8 & \\ \hline Subtotal Average Cost & 0 & & & & & & \\ \hline Purchase - January 18 & F & & & & & & \\ \hline Subtotal Average Cost & 0 & & & & & & \\ \hline Sale - January 20 & & & & & & & \\ \hline Total & & & $ & 0 & 0 & x2= & $ \\ \hline \end{tabular}