Following are the beginning inventory, purchases and sales for ABC Co. for one month: Qty $ each Beginning inventory 400 14.00 Purchase Sale Sale 250 14.20 300 22.00 60 22.00 Purchase 200 14.40 Purchase 300 14.50 Sale Sale 350 23.00 100 23.00 Perpetual inventory method, calculate COGS and ending inventory for FIFO, using homework template PURCHASES COGS INVENTORY Qtyl Unit Cost Total Cost Qtyl Unit Cost Total Cost Qtyl Unit Cost 4 4 4 4 4 4 4 4 D Total COGS Ending Inventory Total Cost k k k k 4 k k