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Required information CC7-1 (Algo) Accounting for Changing Inventory Costs [LO 7-3, LO 7-5] In October, Nicole eliminated all existing inventory of cosmetic items. The trouble of ordering and tracking each product line had exceeded the profits earned. In December, a supplier asked her to sell a prepackaged spa kit. Feeling she could manage a single product line, Nicole agreed. Nicole's Getaway Spa (NGS) would make monthly purchases from the supplier at a cost that included production costs and a transportation charge. NGS would keep track of its new inventory using a perpetual inventory system. On December 31 of last year, NGS had 20 units at a total cost of $5.60 per unit. Nicole purchased 20 more units at $7.60 in February. In March, Nicole purchased 15 units at $9.60 per unit. In May, 40 units were purchased at $9.40 per unit. In June, NGS sold 40 units at a selling price of $11.60 per unit and 45 units at $11.40 per unit. CC7-1 (Algo) Part 2 2. Compute the Cost of Goods Available for Sale, Cost of Goods Sold, and Cost of Ending Inventory using the first-in, first-out (FIFO) method. (Round "Cost per Unit" to 2 decimal places.) points \begin{tabular}{|l|l|l|r|} \hline FIFO (Perpetual) & Units & \begin{tabular}{c} Cost per \\ Unit \end{tabular} & \multicolumn{1}{|c|}{ Total } \\ \hline Beginning Inventory & & & $ \\ \hline Purchases & & & \\ \hline February & & & \\ \hline March & & & \\ \hline May & & & \\ \hline Net Purchases & & & \\ \hline Goods Available for Sale & & & \\ \hline Cost of Goods Sold & & & \\ \hline Units from Beginning Inventory & & & \\ \hline Units from February Purchase & & & \\ \hline Units from March Purchase & & & \\ \hline Units from May Purchase & 0 & \\ \hline Total Cost of Goods Sold & & \\ \hline Ending Inventory & & \\ \hline \end{tabular}