Lester Company sells many products. Hackenberry is one of its popular items. Below is an analysis of the inventory purchases and sales of Hackenberry for the month of March. Lester Company uses the perpetual inventory system. Purchases Unit Units Cost 100 $40 $50 Sales Selling Price/Unit Units 60 70 $80 200 - $55 3/1 3/3 3/4 3/10 3/16 3/19 3/25 3/30 Beginning inventory Purchase Sales Purchase Sales Sales Sales Purchase 80 60 40 $90 $90 $90 40 $65 Using the FIFO assumption, calculate the amount charged to cost of goods sold for March. Cost of goods sold $ Using the moving average method, calculate the amount assigned to the inventory on hand on March 31. Ending Inventory $ Using the LIFO assumption, calculate the amount assigned to the inventory on hand on March 31. $ $ Ending Inventory The accounting records of Pina Ag Implements show the following data. The beginning inventory had a unit cost of $3. Purchases Sold Date May 1 May 9 May 13 Balance (in units) 3,100 3,875 (775 x $5) $3,875 3.100 775 Determine the cost of goods sold during the period using the perpetual inventory system using FIFO, LIFO, and moving average. (Round average cost per unit to 2 decimal places, eg. 128 and final answers to decimal places, eg,5,125) FIFO LIFO Moving Average $ $ $ Cost of goods sold