As in problem 1 above. Lannister Inc. holds 12.000 units of inventory on January 1.2017. which have the follovind costs usind LIFO ilast-in. first-out): During January 2017 . Lannister records the following transactions: - Sels 8.000 units on January 3. - Purchases 5.000 units on January 10 at a cost of $130 per unit. - Sels 2.500 units on January 12 - Purchases 4.500 units on January 18 at a cost of 9132 per unit. - Sels 3.000 units on January 25 a. Using perpetual LIFO. What vas Lannister s cost of goods sold COGS) for the sale that occurred on January 3 ? 5 b. Using perpetual LIFO. What Lannisters cost of goods sold (COGS) for the sale that occulred on January 12 ? 5 c. Using perpetual LIFO. what was Lannister's cost of goods sold COGS) for the sale that occurred on January 25 ? 5 d. Using perpetual LIFO. what was cost of goods sold (COGS) for the month of January. 2017?5