Beta Inc. had the following transactions in its inventory account during 2022. Beta uses a perpetual inventory system. Beta started the year with 250 units of inventory at a cost of $9.50. Date March April June August September November Required: Unit Price per Unit Sales Selling Price Purchases unit 600 $10.75 450 $13.00 700 $30 400 $32 500 $14.25 350 $33 a. Calculate the total cost of goods sold for the year 2022 using perpetual moving average. b. Calculate ending inventory using perpetual moving average.