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Altira Corporation uses a perpetual inventory system. The following transactions affected its merchandise inventory during the month of August 2018: Aug.1 Inventory on hand-2,600 units; cost $6.70 each. 8 Purchased 13,000 units for $6.10 each. 14 Sold 10,400 units for $12.60 each. 18 Purchased 7,800 units for $5.60 each. 25 Sold 9,400 units for $11.60 each. 31 Inventory on hand3,600 units. Required: 1. Determine the inventory balance Altira would report in its August 31, 2018, balance sheet and the cost of goods sold it would report in its August 2018 income statement using the FIFO method. (Round "Cost per Unit" to 2 decimal places.) Cost of Goods Sold - August 14 Cost of Goods Sold - August 25 Inventory Balance Perpetual FIFO: Cost of Goods Available for Sale Cost of # of Goods units unit Available for Sale 2,600 $ 6.70 $ 17,420 Cost per Cost per Cost per # of units sold Cost of Goods Sold # of units Cost per sold unit Cost of Goods Sold # of units in ending inventory Ending Inventory unit unit Beg. Inventory 2,600 $ 6.70 $ 17,420 $ 6.70 $ 0 $ 6.70 $ 0 Purchases: 6.10 7,800 6.10 47,580 6.10 6.10 0 August 8 August 18 Total 13,000 7,800 23,400 5.60 79,300 43,680 140,400 5.60 0 5.60 5.60 $ 10,400 $ 65,000 0 $ 0 0 $ 0