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 240 $150 Sold 160 $190 Purchased 520 153 Sold 400 192 Purchased 400 160 Sold 370 194 Ending Inventory 230