PA9. 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 first-in, first-out (FIFO). Sales Unit Cost $100 Beginning inventory Sold $140 103 Number of Units 240 160 520 400 400 370 230 Purchased Sold Purchased Sold Ending inventory 142 110 144