Calculate a) cost of goods sold, b) ending inventory, and c) gross margin for A76 Company, considering the following transactions using perpetual inventory updating. Provide calculations for first-in, first-out (FIFO). Number of Units Unit Cost Sales Beginning Inventory 250 $120 Sold 160 $160 Purchased 500 123 Sold 400 162 Purchased 410 130 Sold 370 164 Ending Inventory 230