Altira Corporation provides the following information related to its merchandise inventory during the month of August 2021: Aug.1 Inventory on hand-2,300 units; cost $6.40 each. 8 Purchased 11,500 units for $5.80 each. 14 Sold 9,200 units for $12.30 each. 18 Purchased 6,900 units for $5.00 each. 25 Sold 8,200 units for $11.30 each. 28 Purchased 4,300 units for $5.80 each. 31 Inventory on hand-7,600 units. Using calculations based on a perpetual inventory system, determine the inventory balance Altira would report in its August 31, 2021, balance sheet and the cost of goods sold it would report in its August 2021 income statement using last-in, first-out (LIFO). Cost of Goods Available for Sale Cost of Goods Sold - August 14 Cost of Goods Sold - August 25 Inventory Balance Perpetual LIFO: # of units Cost per unit Cost of Goods Available for Sale # of units sold Cost Cost of per unit Goods Sold # of units sold Cost per unit Cost of Goods Sold Total Cost of Goods Sold # of units in ending inventory Cost per unit Ending Inventory 2,300 $ 6.40 $ 14,720 $ 6.40 $ 0 $ 6.40 $ 0 $ 6.40 9.200 53,360 Beg. Inventory Purchases: August 8 August 18 August 28 Total 5.80 5.00 5.8 66,700 34,500 5.80 5.00 5.80 5.00 0 1 11,500 6,900 4,300 25,000 5.80 5.00 5.80 0 5.80 5.80 24,940 140,860 0 53.360 9,200 $ 0 $ 0 $ 53,360 0 $ 0