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Ariel's Treasures Limited began the month of October with inventory of 10,000 units at a cost of $15.00 per unit. The following purchases & sales occurred during the month of October 2021: Purchases: Oct. 10 - 15,000 units @ $17/ unit Oct. 15 - 7,000 units @ $18/ unit Oct. 25 - 10,000 units @ $19/ unit Sales: Oct. 12 - 18,000 units Oct. 22 - 10,000 units The units have a selling price of $45 per unit. Ariel's uses a perpetual inventory system. Required: 1. 2. Calculate the cost of goods sold for the month of October 2021 using the FIFO cost flow assumption. Calculate the number of units & cost of ending inventory at October 31, 2021 using the FIFO cost flow assumption. Calculate the gross profit percentage for October 31, 2021 assuming the company is using the FIFO cost flow assumption. Prepare journal entry to record October 12 sale. 3. 4