A company reports the following beginning inventory and purchases for the month of January. On January 26, the company sells 300 units. 130 units remain in ending inventory at January 31 Beginning inventory on January 1 Purchase on January 9 Purchase on January 25 Units Unit Cost 270 $2.50 60 2.70 100 2.84 Required: Assume the perpetual inventory system is used and then determine the costs assigned to ending inventory when costs are assigned based on the FIFO method. (Round per unit costs and inventory amounts to 2 decimal places.) Perpetual FIFO Inventory Balance Cost of Goods Sold | Cost per Cost of Goods # of Date | #of units Cost per! # of Cost per. Inventory Balance #Of units Sold unit soldunit January 1 270|@[ $ 2.501 =l s 675 00 $ 2.50- $ 2701# January 9 60s 2.70 S 0.00