Blue Limited uses a perpetual inventory system. The inventory records show the following data for its first month of operations: Date Explanation Units Unit Cost Total Cost Balance in Units Aug. 2 Purchases 249 $69 $17,181 249 3 Purchases 506 96 48,576 755 10 Sales (275) 480 15 Purchases 926 121 112,046 1,406 25 Sales (311) 1,095 Calculate the cost of goods sold and ending inventory using the FIFO cost method. Cost of goods sold $ Ending inventory $ Calculate the cost of goods sold and ending inventory using the average cost method. (Round average cost per unit to 2 decimal places, eg. 1.25. Round intermediate and final answers to 0 decimal places, e.g. 5,125.) Cost of goods sold $ Ending inventory $