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Required Information [The following information applies to the questions displayed below.) Ferris Company began January with 5,000 units of Its principal product. The cost of each unit is $8. Merchandise transactions for the month of January are as follows: Purchases Unit Cost Date of Purchase Jan. 19 Jan. 18 Totals Units 3, eee 5,00 10 Total Cost $27,eee 58, eee 77,280 8,000 * Includes purchase price and cost of freight. Sales Date of Sale Jan. 5 Jan. 12 Jan. 20 Total Units 2,080 1,000 3,000 6,eee 7,000 units were on hand at the end of the month. 5. Calculate January's ending Inventory and cost of goods sold for the month using Average cost, perpetual system. (Round average cost per unit to 4 decimal places. Enter sales with a negative slgn.) OI >> > Inventory on hand Cost of Goods Sold Perpetual Average Cost # of # of Inventory Avg.Cost Cost of per units Goods units unit Value sold per unit Sold Beginning Inventory 5,000 8.0000 $ 40,000 Sale - January 5 (2.000) 8.0000 (16,000) 2.000 IS 8.0000 IS 16,000 Subtotal Average 3,000 8.0000 24,000 Cost Purchase - January 3.000 9.0000 27,000 10 Subtotal Average 6,000 9.0000 51,000 Cost Sale - January 12 (1.000) 9.0000 X (9.000) 1,000 IS 9.0000 IS 9,000 Subtotal Average 5,000 0.0000 Cost 42.000 Purchase - January 18 5,000 9.0000 X 45,000 Subtotal Average 10.000 9.0000 87,000 Cost Sale - January 20 (3.000) 9.0000 X (27,000) 3.000 IS 9.0000 27,000 Total 7.000 $ 60,000 6,000 $ 52,000 *Red text indicates no response was expected in a cell or a formula-based calculation is incorrect; no points deducted >