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). Beginning inventory Number of Units Unit Cost Sales 260 $120 Sold 160 $160 Purchased 510 123 Sold 400 162 Purchased 390 130 Sold 370 194 Ending inventory 230 LIFO (perpetual) Inventory Cost of Goods Purchased Cost of Goods Sold Cost of Inventory Remaining Number Number Number of Units Unit Cost Total Cost of Units Unit Cost Total Cost of Units Unit Cost Total Cost Beginning Sale Purchase Sale Purchase Sale Total Purchases Total COGS