During January, a company that uses a perpetual inventory system had beginning inventory, purchases, and sales as follows: Units Cost per unit Beginning inventory 100 $15 Jan. 5 sale 50 Jan. 10 purchase 70 $13 Jan. 15 sale 25 Jan. 25 sale 35 REQUIRED: schedule to show the cost of goods sold and ending inventory using the first in first out (FIFO) method of costing. (Round calculations to two decimal places.)