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 260 $120 Sold 160 $160 Purchased 510 123 Sold 400 162 Purchased 380 130 Sold 370 194 Ending inventory 220