Beginning inventory, purchases, and sales data for tennis rackets are as follows: April 3 Inventory 12 units @ $45 11 Purchase 13 units @ $47 14 Sale | 18 units @ $70 21 Purchase | 9 units @ $60 25 Sale 10 units @580 a. Assume the business maintains a perpetual inventory system and calculate the cost of goods sold and ending inventory using FIFO. (7 marks) b. Assume the business maintains a perpetual inventory system and calculate the cost of goods sold and ending inventory using LIFO. (8 marks)