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 last-in, first-out (LIFO). Number of Units Unit Cost Sales Beginning inventory 240 $130 Sold 160 $170 Purchased 510 133 Sold 400 172 Purchased 420 140 Sold 370 204 Ending inventory 240 LIFO (perpetual) Inventory Cost of Goods Purchased Cost of Goods Sold Cost of Inventory Remaining Number of Units Unit Cost Total Cost Number of Units Number Unit Cost Total Cost of Units Beginning Unit Cost Total Cost 240 130 Sale Purchase Sale Purchase Sale Total Purchases Total COGS Gross Margin, LIFO perpetual Sales COGS Gross Margin