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Perpetual Inventory Using FIFO Beginning inventory, purchases, and sales data for portable game players are as follows: The business maintains a perpetual inventory system, costing by the first-in, first-out method. a. Determine the cost of the merchandise sold for each sale and the inventory balance after each sale, presenting the data in the form i Inventory Unit Cost column. b. Based upon the preceding data, would you expect the ending inventory to be higher or lower using the last-in, first-out method