In October, Nicole eliminated all existing inventory of cosmetic items. The trouble of ordering and tracking each product line had exceeded the profits earned. In December, a supplier asked her to sell a prepackaged spa kit. Feeling she could manage a single product line, Nicole agreed. Nicole's Getaway Spa $($NGS$)$ would make monthly purchases from the supplier at a cost that included production costs and a transportation charge. NGS would keep track of its new inventory using a perpetual inventory system.

On December $31$ of last year, NGS had $10$ units at a total cost of $$6$ per unit. Nicole purchased $25$ more units at $$8$ in February. In March, Nicole purchased $15$ units at $$10$ per unit. In May, $50$ units were purchased at $$9\mathrm{.}80$ per unit. In June, NGS sold $50$ units at a selling price of $$12$ per unit and $35$ units at $$10$ per unit.

$2.$ Compute the Cost of Goods Available for Sale, Cost of Goods Sold, and Cost of Ending Inventory using the first$-$in$,$ first$-$out $($FIFO$)$ method. $($Round "Cost per Unit" to $2$ decimal places.$)$

$\backslash$table$[[$FIFO $($Perpetual$),$Units,$\backslash$table$[[$Cost per$],[$Unit$]],$Total$],[$Beginning Inventory,,,$