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Beginning inventory, purchases, and sales data for DVD players are as follows: Inventory Sale November 1 78 units at $44 10 55 units 15 Purchase 40 units at $47 20 Sale 28 units 24 Sale 18 units 30 Purchase 38 units at $49 The business maintains a perpetual Inventory system, costing by the first-in, first-out method. a. Determine the cost of the goods sold for each sale and the inventory balance after each sale, presenting the data in the form illustrated in Exhibit 3. Under FIFO, if units are in Inventory at two different costs, enter the units with the LOWER unit cost first in the cost of Goods Sold Unit Cost column and in the Inventory Unit Cost column. Cost of the Goods Sold Schedule First-in, First-out Method DVD Players Cost of Cost of Quantity Purchases Purchases Quantity Goods Sold Goods Sold Inventory Inventory Inventory Purchased Unit Cost Total Cost Sold Unit Cost Total Cost Quantity Unit Cost Total Cost Date Nov. 1 Nov. 10 Nov. 15 1 Nov. 20 Nov. 24 Nov. 30 I O 85 Nov. 30 Balances