Ming Company uses a perpetual inventory system. It entered into the following purchases and sales trans- actions for April. (For specific identification, the April 9 sale consisted of 8 units from beginning inven- tory and 27 units from the April 6 purchase; the April 30 sale consisted of 12 units from beginning inventory, 3 units from the April 6 purchase, and 10 units from the April 25 purchase.) Date Activities Units Acquired at Cost Units Sold at Retail Apr 1 Apr. 6 Apr. 9 20 units o $3,000.00 per unit 30 units @ $3,500.00 per unit 35 units 512,000.00 per unit Apr 17 Apr 25 Beginning inventory...... Purchase... Sales .... Purchase Purchase Sales ......................... Sales Total..... 5 units $4,500.00 per unit 10 units 0 54,800.00 per unit Apr. 30 65 units 25 units o $14,000.00 per unit 60 units Required 1. Compute cost of goods available for sale and the number of units available for sale. 2. Compute the number of units in ending inventory. 3. Compute the cost assigned to ending inventory using (a) FIFO, (b) LIFO, (c) weighted average, and (d) specific identification. (Round all amounts to cents.) 4. Compute gross profit earned by the company for each of the four costing methods in part 3