Indigo Inc. is trying to determine whether to use the FIFO or average cost formula. The accounting records show the following selected inventory information: Purchases Cost of Goods Sold Ending Inventory Date Units Cost Total Units Cost Total Units Cost Total Oct. 2 7,200 $12 $86,400 7,200 15 12,000 14 168,000 [1] [3] * $12 $86,400 [2] [4] [5] 29 18,200 [6] [7] [8] [9] [10] [11] [12] [13] The company accountant has prepared the following partial statement of income to help management understand the financial statement impact of each cost determination cost formula. Sales Cost of goods sold FIFO Average $548,000 $548,000 Gross profit Operating expenses 207,000 207,000 Income before income tax Income tax expense (30%) Net income Fill in the missing amounts in the perpetual inventory schedule, assuming the use of the FIFO cost formula. Purchases Date Units Cost Total Units Oct. 7,200 $12 $86,400 2 15 12,000 14 168,000 29 29 18,200 Cost of Goods Sold Cost (total units sold) +A Total +A $