Calculate a) cost of goods sold, b) ending inventory, and c) gross margin for A76 Company, considering the following transactions under three different c allocation methods and using perpetual inventory updating. Provide calculations for last-in, first-out (LIFO). Number of Units Unit Cost Sales Beginning inventory Sold 260 $100 160 $140 Purchased 510 103 Sold 400 142 Purchased 3801 110 Sold 370 174 Ending inventory 220 LIFO (perpetual) Inventory Beginning -Sale 26 160 100 16,000 10 Purchase 510 V 103 V 52,530 10 51 Sale 400 103 41,200 11 Purchase 380 V 110 41,800 Sale 370 V 110 40,700 Total Purchases 94,330 Total COGS 97,900 Gross Margin, LIFO perpetual Sales COGS Gross Margin 260 100 26,000 ? 16,000 100 100 10,000 100 100 10,000 510 103 52,530 41,200 110 103 11,330 40,700 97,900 111111 1000000