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. What is (a) ending inventory on June 30, and (b) cost of goods sold for June, using the FIFO inventory method? - Note: Do not use negative signs with any of your answers. - Note: List the inventory units in chronological order based on their purchase date with beginning inventory, if any, listed fi