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Laker Company reported the following January purchases and sales data for its only product. Units sold at Retail Units Acquired at Cost 150 units @ $7.50 = $1,125 110 units @ $16.50 Date Activities Jan. 1 Beginning inventory Jan. 10 Sales Jan. 20 Purchase Jan. 25 Sales Jan. 30 Purchase Totals 80 units @ $6.50 = 520 90 units @ $16.50 200 units @ $6.00 = 430 units 1,200 $2,845 200 units The Company uses a perpetual inventory system. For specific identification, ending inventory consists of 230 units, where 200 are from the January 30 purchase, 5 are from the January 20 purchase, and 25 are from beginning inventory. Perpetual LIFO: Goods Purchased Cost # of Date units per unit January 1 Cost of Goods Sold # of units Cost Cost of Goods per sold Sold unit # of units Inventory Balance Cost Inventory per Balance unit $ $ 7.50 1,125.00 $ 7.50 $ 300.00 150 c) January 10 > 110 @ $ 7.50 = $ 825.00 40 = > January 20 80 > @ $6.50 $ 7.50 40 80 >> @ $ 6.50 $ 300.00 520.00 $ 820.00 = January 25 40 X @ 50 X @ $ 7.50 $ 6.50 $ 300.00 325.00 $ 625.00 40 x @ 30 @ $ 7.50 $ 6.50 11 11 $ 300.00 $ 195.00 $ 495.00 January 30 200 @ $6.00 11 40 @ 30 @ 200 $ 7.50 $ 6.50 $ 6.00 = = $ 300.00 195.00 1,200.00 $ 1,695.00 Totals $ 1,450.00