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). Number of Units Unit Cost Sales Beginning Inventory 240 $110 Sold 160 $150 Purchased Sold 520 113 400 152 Purchased 400 120 Sold 370 154 Ending Inventory 230 ETEO (perpetual) Inventory