PA10. Calculate a) cost of goods sold, b) ending inventory, and c) gross margin for A76 Company, considering the following transactions under three different cost allocation methods and using perpetual inventory updating. Provide calculations for last-in, first-out (LIFO). Sales Unit Cost $100 Number of Units 240 160 520 $140 103 Beginning inventory Sold Purchased Sold Purchased Sold Ending inventory 400 142 110 400 370 230 144