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Periodic and Perpetual Systems-Calculating Ending Inventory and Cost of Sales using Average cost and Moving Average The inventory records of Urban Inc show the following data for its merchandise inventory. Date Units Unit Cost Jan 1 Inventory 114 $38.00 Jan 3 Purchase 40.00 Jan 7 Sale 190 Jan 10 Purchase 190 41.60 Jan 20 Sale 190 Jan 30 Purchase 190 43 20 171 Required Compute cost of goods sold and ending inventory for the month ending June 30 using the average cost method (periodic inventory system) and the moving average method (perpetual inventory system), Note: Round unit costs used in your calculations to two digits after the decimal; for example, use a rate of 51.42 for $1.424 or use a rate of $1.43 for $1.425. Note: Round your final answers below to the nearest whole dollar. Ending Inventory COGS a. Average cost (periodic inventory system) $ OX b. Moving average (perpetual inventory system) OX$ 0 x OX