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 Unit Purchases 600 450 500 Price per unit $10.75 $13.00 $14.25 Unit Sales 700 400 350 Selling Price $30 $32 $33 Required: a. Calculate the total cost of goods sold for the year 2022 using perpetual moving average. b. Calculate ending inventory using perpetual moving average.