Kelley Company began business on January 1, 20-1. Purchases and sales during the month of January are shown. Date Purchases Units Cost/Unit Sales Units Jan. 1 90 $0.90 Jan. 4 410 1.00 Jan. 5 290 Jan. 10 300 1.10 Jan. 12 210 Jan. 15 200 1.20 Jan. 18 480 1.40 Jan. 22 770 120 290 1.60 Jan. 27 Jan. 31 Required: Calculate the total amount to be assigned to cost of goods sold for January and the ending inventory on January 31, under each of the following methods. In your calculations round the average unit cost to four decimal places and answers to the nearest cent. 1. Perpetual LIFO inventory method 2. Perpetual moving-average inventory method Cost of Goods Sold Inventory on Hand $ $