parpetual inventory uxing ula Beginning inventery, purcharms. and cales dist for prepaid cell pheses. har Deceimber are ar followar. Inventary Dure. 1 1,400 uniti at 136 Sales: Deci 12 ate units 14 edo nhits 21420 unies a. Aawming that the perpetual inventory syatem is used. costing by thw LifD mathod. dotermine the cost of goods sold for mach sale and the invantery balance With the H1GHER unif cost first ia the Cost of Goods fold Unit Coat colemn and LowER unit cost first in the Inventory Unit Cost column