(D) Calculation of COGS and Ending Inventory Call-Mart Inc. had the following transactions in its first month of operations. Assume that beginning inventory = $0 Purchases Sold or issued Balance March 2 2.000 a $4 2,000 units March 15 6.000 a $4.4 8.000 units March 19 4,000 units 4.000 units March 30 2.000@ $4.75 6.000 units Assume that Call-Mart Inc.'s 6.000 timits of ending inventory consists of 1,000 units from the March 2 purchase. 3.000 from the March 15 purchase, and 2.000 from the March 30 purchase. (ii Perpetual Inventory System COGS BI March 2 March 15 March 19 March 30 0 2.000 a $4 6.000 a $4.4 2.000 a $4.75 (4) LIFO 6) Periodic Inventory System COGS BI March 2 March 15 March 30 0 2.000 a $4 6.000 a $4.4 2.000 a $4.75 Perpetual Inventory System COGS BI March 2 March 15 March 19 March 30 0 2.000 a $4 6.000 a $4.4 2.000 a $4.75