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 1 950 $10.50 Purchase, January 10 400 12.00 Purchase, January 20 200 13.25 Purchase, January 28 600 14.00 Sale, January 5 500 Sale, January 13 200 Sale, January 31 Inventory, January 31 1,130 320 COGS Ending Inventory 1. Moving average method. $ 2. FIFO method. 3. LIFO method