Perpetual System Calculating Ending Inventory and Cost of Sales using Moving Average, FIFO, and LIFO April Inc. maintains a perpetual inventory system and recorded the following information for the month of January. Date Units Unit Cost Inventory, January 1 380 $10.50 Purchase, January 10 160 12.00 Purchase, January 20 80 13.25 Purchase, January 28 240 14.00 Sale, January 5 200 Sale, January 13 80 Sale, January 31 128 Inventory, January 31 452 Required Compute ending inventory and cost of goods sold for the month ending January 31 using the method indicated below. Note: Carry all decimals in calculations; round the final answers to the nearest dollar. Ending Inventory COGS $ 1. Moving average method. $ +A 2. FIFO method. 3. LIFO method.