dollar amount sering the following transactions under three different cost allocation methods and using perpetual invene Number of Units Unit Cost Sales 840 $70 Beginning inventory Purchased 640 22 Sold 400 $100 Sold 350 110 Ending Inventory 730 Cost of Goods Purchased AVG (perpetual) Inventory Cost of Goods Sold Number of Units Cost of Inventory Remaining Number of Units Unit Cost Total Cost Unit Cost Number of Units Total Cost Unit Cost Total Cost Beginning 840 70 58,800 Purchase 640 72 40,000 V 1,480 70.86 104,880 X Sale 400 70.36 28,344 1,080 / 70.86 76,534 X Sale 350 70.36 24,801 730 70.86 51,731 X Tot Purchases 46,080 V Total Cod S3,145 CH when applying the weighted www cost method using the perpetual inventory system, each additional purchase create a new Inventory layer to be factored into the 'per unit' cost to be a Inventory units would change as well