inventory	number of units	unit cost	unit nrv
item A	4800	$ 29.00	$ 28.00
item B	4100	$ 54.00	$ 60.00
item C	2500	$ 55.00	$ 52.00
item D	2700	$ 28.00	$ 25.00

1) record the cost of goods sold.

2) change the price of item A to 30$ per unit. record the adjusting entry for cost of goods sold.