Car Armour sells car wash cleaners. Car Armour uses a perpetual inventory system and made purchases and sales of a particular product in 2023 as follows: Jan. 1 Beginning inventory Jan. 10 Sold Mar. 7 Purchased Mar. 15 Sold July 28 Purchased Oct. 3 Purchased Oct. 5 Sold Required: 120 units @ $ 6.80 = $ 816.00 70 units @ $15.30 280 units @ $ 6.10 125 units @ $15.30 530 units @ $5.90 480 units @ $ 5.80 640 units @ $15.30 = Total goods available for sale Units = Cost = 1. Calculate the total goods available for sale (in units and cost). = 1,071.00 1,708.00 1,912.50 3,127.00 2,784.00 9,792.00

3. Determine the share of the cost of goods available for sale calculated in Part 1 that should be assigned to ending inventory and to goods sold under. (Do not round the intermediate calculations and round the final answers to nearest whole dollar.) a FIFO b. Moving weighted average Ending Inventory Cost of Goods Sold