Dyer Company's inventory records showed the following data relative to a particular item sold regularly (assume transaction in the order given) Units 2,000 18,000 7,000 6,000 16,000 3,000 Unit Cost $ 5.00 5.20 Transaction 1. Inventory 2. Purchases 3. Sales (at $13 per unit) 4. Purchases 5. Sales (at $13.50 per unit) 6. Purchases 5.50 6.00 Required: Compute the ENDING INVENTORY and COGS amounts under each of the following cost-flow assumptions: PERIODIC LIFO Ending Inventory: COGS: PERPETUAL LIFO: Ending Inventory: COGS: 129