Calculate a) cost of goods sold, b) ending inventory, and c) gross margin for A76 Company, considering the following transactions under three different cost allocation methods and using perpetual inventory updating. Provide calculations for first-in, first-out (FIFO). Note: For negative amounts, input value beginning with a minus sign. Number of Units Unit Cost Sales Beginning Inventory 260 $120 Sold 160 $160 Purchased 520 123 Sold 400 162 Purchased 390 130 Sold 370 164 Ending Inventory 240 FIFO (perpetual) Inventory Beginning Sale Purchase Sale Purchase Sale Number Cost of Goods Purchased FIFO (perpetual) Inventory Cost of Goods Sold Cost of Inventory Remaining Number Number of Units Unit Cost Total Cost of Units Unit Cost Total Cost of Units Unit Cost Total Cost Total Purchases Total COGS Gross Margin, FIFO perpetual Sales COGS