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 285 $10.50 120 12.00 60 13.25 14.00 Inventory, January 1 Purchase, January 10 Purchase, January 20 Purchase, January 28 Sale, January 5 Sale, January 13 Sale, January 31 Inventory, January 31 180 150 60 96 339 Required Compute ending inventory and cost of goods sold for the month ending January 31 using the method indicated below. Note: Round your final answers to the nearest dollar. Note: Do not round costs per unit in your calculations. Ending Inventory COGS 1. Moving average method. $ 0 $ 2. FIFO method. 3,245 3. LIFO method. 0 4,503 0 0