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 $110 Sold 160 $150 Purchased 510 113 Sold 400 152 Purchased 390 120 Sold 370 154 Ending Inventory 230