I cannot figure out how to calculate the bottom of these! If you answer, please leave steps so I will not continue to get stuck on the bottom portions of these. I have reread my book and the example is not much help to me.

A company reports the following beginning Inventory and two purchases for the month of January. On January 26, the company sells 320 units. Ending Inventory at January 31 totals 135 units. Units Unit Cost $ 3.60 Beginning inventory on January 1 Purchase on January 9 Purchase on January 25 300 75 5.ee Required: Assume the perpetual Inventory system is used and then determine the costs assigned to ending Inventory when costs are assigned based on the FIFO method. Perpetual FIFO: Goods purchased Cost #of Date units per January Cost of Goods Sold Cost # of units Cost of Goods sold per Sold unit Inventory Balance Cost Inventory # of units per Balance unit 300 @ $ 3.00= $ 900.00 unit 1 January 75 $ 4.00 = 300 @ $3.00 750 @ $ 4.00 $ 900.00 300.00 $ 1.200,00 January 25 80@ $ 5.00 $ 900.00 300@ $ 3.00 75 @ $ 4.00 80@ $ 5.00 300.00 400.00 $ 1.600.00 $ 3.00 300.00 January 26 200 @ $ 3.00 $ 600.00 70 x @ $ 4.00 280.00 50 @ $ 5.00 250.00 Totals $ 1,130.00 Red last indicate response was expected in a lor a formula-based calculation is incorrect; no points deducted. 100 25 @ 10 X @ $ 4.00 $ 5.00 100.00 50.00 $ 450.00