Perpetual System-Calculating Ending Inventory and Cost of Sales using FIFO Upland Co.'s inventory records showed the following data accounted for in a perpetual inventory system. Date Units Unit Cost June 1 Inventory 2,200 $8.00 June 3 Purchases 4,400 8.40 June 7 Sales (at $16 per unit) 3,080 June 20 Purchases 2,992 9.00 June 22 Sales (at $16 per unit) 4,840 What is (a) ending inventory on June 30, and (b) cost of goods sold for June, using the FIFO inventory method? Note: Round your final answers below to the nearest whole dollar. a. Ending inventory on June 30 $ b. Cost of goods sold for June