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). Number of Units Unit Cost Sales Beginning Inventory 250 5110 Sold 160 $150 Purchased 500 113 Sold 400 152 Purchased 380 120 Sold 370 154 Ending Inventory 200 FIFO (perpetual) Inventory Cost of Goods Sold Cost of Goods Purchased Cost of Inventory Remaining Number of Units Number of Units Number of Units Unit Cost Total Cost Unit Cost Total Cost Unit Cost Total Cost Beginning S S Sale Purchase Sale Purchase Sale Total Purchases Total COGS Gross Margin, FIFO perpetual Sales s COGS Gross Margin $1