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 (FIF Number of Units Unit Cost Sales Beginning Inventory 250 $100 Sold 160 $140 Purchased 510 103 142 Sold Purchased Sold 400 380 110 370 144 Ending Inventory 210 FIFO (perpetual) Inventory Cost of Goods Purchased Cost of Goods Sold Cost of Inventory Remaining Number Number of Units Number of Units of Units Unit Cost Total Cost Unit Cost Total Cost Unit Cost Total Cost Beginning Sale 160 140 x 140 x Purchase 510 103 52,530 Sale Purchase 380 110 41,800 lll 5 Sale O O Total Purchases 94,330 Total COGS Gross Margin, FIFO perpetual Sales COGS Gross Margin