Grouper Corporation uses the perpetual inventory system and had the following information available: Jan. 1 Beginning inventory 20 21 July 25 Oct. 20 Nov. 15 Purchase Sale Purchase Purchase Sale Units 15 60 65 30 45 75 Unit Cost $3.20 3.60 3.40 4.00 Total Cost $48 216 102 180 Answer the following independent questions: (Round answers using average cost formula to 2 decimal places, e.g. 15.25.) sume that the company uses the FIFO cost formula. The cost of goods sold for the Jan. 21 sale was $ sume that the company uses the average cost formula. The cost of goods sold for the Jan. 21 sale was $ sume that the company uses the average cost formula. The value of the inventory after the Nov. 15 sale was $ sume that the company uses the FIFO cost formula. The value of the inventory after the Oct. 20 purchase is $