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Exercise 5-3A Allocating product cost between cost of goods sold and ending inventory: multiple purchases LO 5-1 Cortez Company sells chairs that are used at computer stations. Its beginning inventory of chairs was 50 units at $20 per unit. During the year, Cortez made two batch purchases of this chair. The first was a 154-unit purchase at $23 per unit; the second was a 192-unit purchase at $24 per unit. During the period, it sold 264 chairs. Required Determine the amount of product costs that would be allocated to cost of goods sold and ending inventory, assuming that Cortez uses a. FIFO: FIFO Units Unit Cost Cost of Goods Sold 201= $ 1,000 From beginning inventory From first purchase From second purchase 50 @[ $ 154) @ 23 = 601 @ 24 = 3,542 1,440 5,982 Total 264 FIFO Units Unit Cost Ending Inventory $ From beginning inventory 0 b. LIFO: LIFO Units Unit Cost Cost of Goods Sold $ 0 @ = 0 Total 0 $ o LIFO Units Unit Cost Ending Inventory 0 $ a 0 Total ending inventory 0 $ 0 c. Weighted average: (Round your intermediate calculations and final answers to the nearest whole dollar amount.) units @ $ 0 Cost of goods sold Ending inventory units @ = $ 0