Perpetual System$-$Calculating Ending Inventory and Cost of Sales Using FIFO

Upland Co$.\text{'}$s inventory records showed the following data accounted for in a perpetual inventory system.

What is $($a$)$ ending inventory on June $30,$ and $($b$)$ cost of goods sold for June, using the FIFO inventory method?

$-$ Note: Do not use negative signs with any of your answers.

$-$Note: List the inventory units in chronological order based on their purchase date with beginning inventory, if any, listed first.

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