Altira Corporation provides the following information related to its inventory during the month of August $2024$ :

August $1$ Inventory on hand $-3,200$ units; cost $$7\mathrm{.}30$ each.

August $8$ Purchased $16,000$ units for $$6\mathrm{.}70$ each.

August $14$ Sold $12,800$ units for $$13\mathrm{.}20$ each.

August $18$ Purchased $9,600$ units for $$6\mathrm{.}20$ each.

August $25$ Sold $11,800$ units for $$12\mathrm{.}20$ each.

August $28$ Purchased $5,200$ units for $$5\mathrm{.}80$ each.

August $31$ Inventory on hand $-9,400$ units.

Using calculations based on a perpetual inventory system, determine the inventory balance Altira would report balance sheet and the cost of goods sold it would report in its August $2024$ income statement using last$-$in$,$ firs

$\backslash$table$[[\backslash$table$[[$Perpetual LIFO:$],[$Beginning Inventory$]],$Cost of Goods Available for Sale,Cost of Goods Sold $-$ August $14,$Cost of Goods Sold $-$ Aug$],[\backslash$table$[[\backslash$table$[[$Number$],[$of units$]]],[3,200]],\backslash$table$[[\backslash$table$[[$Cost$],[$per$],[$unit$]]],[$$$7\mathrm{.}30$