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 1 428 $10.50 Purchase, January 10 180 12.00 Purchase, January 20 90 13.25 Purchase, January 28 270 14.00 Sale, January 5 225 Sale, January 13 90 Sale, January 31 144 Inventory, January 31 509 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. $ 2. FIFO method. 3. LIFO method