As in problem 1 above, Lannister Inc. holds 12,000 units of inventory on January 1, 2017, which have the following costs using LIFO (last-in, first-out): Inventory Lot Date Units Cost / Unit Total Cost A 4/22/2012 2,000 $60 $120,000 F 10/15/2014 4,000 $84 $336,000 1 12/22/2016 6,000 $125 $750,000 During January 2017, Lannister records the following transactions: . Sells 8,000 units on January 3. Purchases 5,000 units on January 10 at a cost of $130 per unit. Sells 2,500 units on January 12 Purchases 4,500 units on January 18 at a cost of $132 per unit. Sells 3,000 units on January 25. In answering the following questions, assume that Lannister uses a perpetual LIFO inventory system. Enter your answers as whole numbers, but do not include a $ with any of your answers. a. Using perpetual LIFO, what was Lannister's cost of goods sold (COGS) for the sale that occurred on January 3?$ b. Using perpetual LIFO, what Lannister's cost of goods sold (COGS) for the sale that occurred on January 12? $ c. Using perpetual LIFO, what was Lannister's cost of goods sold (COGS) for the sale that occurred on January 25? $ d. Using perpetual LIFO, what was cost of goods sold (COGS) for the month of January, 2017? $