Grouper Limited uses a perpetual inventory system. The inventory records show the following data for its first month of operations: Date Explanation Units Unit Cost Total Cost Balance in Units Aug. 2 Purchases 251 $72 $18,072 251 3 Purchases 498 103 51,294 749 10 Sales (300) 449 15 Purchases 902 118 106,436 1,351 25 Sales 1,019 (332) Calculate the cost of goods sold and ending inventory using the FIFO cost method. Cost of goods sold Ending inventory Calculate the cost of goods sold and ending inventory using the average cost method. (Round average cost per unit and final answers to 2 de Cost of goods sold Ending inventory s