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 las (LIFO). Number of Units Unit Cost Sales Beginning inventory 260 $100 Sold 160 $140 Purchased 500 103 Sold 400 142 Purchased 400 110 Sold 370 174 Ending inventory 230 LIFO (perpetual) Inventory Cost of Goods Sold Cost of Goods Purchased Number of Units Number of Units Cost of Inventory Remaining Number of Units Unit Cost Total Cost Unit Cost Total Cost Unit Cost Total Cost Beginning 260 $ 100 26,000 Sale 160 140 22,400 100 140 14,000 Purchase 500 103 51,500 100 140 500 Sale 400 142 56,800 200 Purchase 400 110 44,000 600 LIFO (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 260 100 26,000 Sale 160 140 22,400 100 140 14,000 Purchase 500 103 $ 51,500 100 140 500 Sale 400 142 56,800 200 Purchase 400 110 44,000 600 Sale 370 174 64,380 Total Purchases 95,500 Total COGS 143,580 Gross Margin, LIFO perpetual Sales COGS Gross Margin