Ferris Company began 2016 with 6,000 units of its principal product. The cost of each unit is $8. Merchandise transactions for the month of January 2016 are as follows: Purchases Date of Purchase Units Unit Cost* Total Cost Jan. 10 5,000 $9 $ 45,000 Jan. 18 6.000. 10. 60,000 Totals 11,000. $105,000 *Includes purchase price and cost of freight. Sales Date of Sale Units Jan. 5 3,000 Jan. 12 2,000 4000 9,000 Jan. 20 Total 8,000 units were on hand at the end of the month. Required: Calculate Ending Inventory and Cost of Goods Sold under LIFO Perpetual. & Average Perpetual