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	410	160
Sold	370		194
Ending Inventory	240

Gross Margin, FIFO perpetual Sales $ COGS Gross Margin $ 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 Sale Purchase Sale I 11 inch Purchase III II II Sale O Total Purchases Total COGS