Calculate a) cost of goods sold, b) ending inventory, and c) gross margin for A76 Company, considering the following transactions under using perpetual inventory updating. Provide calculations for last-in, first-out (LIFO). Number of Units Unit Cost Sales Beginning inventory 250 $150 Sold 160 $190 Purchased 500 153 Sold 400 192 Purchased 390 160 370 224 Sold Ending inventory 210 LIFO (perpetual) Inventory Cost of Goods Purchased Cost of Goods Sold Number of Units Unit Cost Total Cost Number of Units Unit Cost Total Cost Beginning Sale 160 150 24,000 Purchase 500 153 76,500 Sale 400 153 61,200 Check My Work Sale 160 150 24,000 Purchase 500 153 76,500 Sale 400 153 61,200 Purchase 390 160 62,400 Sale 370 160 59,200 Total Purchases 138,900 Total COGS 144,400 Gross Margin, UFO perpetual Sales 190,080 COGS 144,400 x Gross Margin 45,680