Beginning Inventory and Purchases Purchased Units Unit Cost Total Cost Beginning Inventory $125 $9,375 January 120 $175 $21,000 February 100 $95 $9,500 March BO $100 $8,000 Units Available for Sale 375 $47,875 Ending Inventory Units on Hand 125 Cost of Units on Hand $ Units Sold in April 250 Cost of Goods Sold $35,600 lculate cost of goods sold, based on the Information ab Specific ID O Weighted average O FIFO O LIFO