Hansen uses the perpetual inventory system and had the following information available: Units Unit Cost Total Cost Jan 1 Beginning inventory 15 $4,00 $ 60 20 Purchase 60 4.40 264 21 Sale 65 Jul 25 Purchase 30 4.20 126 Oct 20 Purchase 45 4.80 216 Nov 15 Sale 75 Instructions Answer the following independent questions and show calculations supporting your answers: (a) Assume that the company uses the FIFO cost formula. The cost of