Given Data: \ Jan. 1 Beginning inventory 619 units @ $78 = $48,282 \ Feb. 13 Purchased 335 units @ $75 = $25,125 \ Aug. 5 Purchased 215 units @ $88 = $18,920 \ \ Sales price per unit $138 \ \ Sales units \ Feb. 15 415 units \ Aug. 10 320 units \ \ Additional data for Part 2: FIFO perpetual \ Purchases Sales (at cost) Balance \ Date Units Unit Cost Total Cost Units Unit Cost Cost of Goods Sold Units Unit Cost Total Cost\ Jan. 1 Beginning inventory: \ 619 $ 78.00 $48,282.00 \ \ Feb. 13 \ \ \ Feb. 15 \ \ \ Aug. 5 \ \ \ Aug. 10 \ \ \ Totals \ Cost of goods available for sale = Cost of goods sold + Ending inventory\ Sales units \ Feb. 15 221 units from beginning inventory and \ 194 units from the Feb. 13 purchase \ Aug. 10 216 units from beginning inventory and \ 37 units from the Feb. 13 purchase \ 67 units from the Aug. 5 purchaseFIFO perpetual \ Purchases Sales (at cost) Balance \ Date Units Unit Cost Total Cost Units Unit Cost Cost of Goods Sold Units Unit Cost Total Cost\ Jan. 1 Beginning inventory: \ 619 $ 78.00 $48,282.00 \ \ Feb. 13 \ \ \ Feb. 15 \ \ \ Aug. 5 \ \ \ Aug. 10 \ \ \ Totals \ Cost of goods available for sale = Cost of goods sold + Ending inventory