Problem 5 - Inventories (Weight of Score: 20% Data of inventories of Hanson Co. during January 2020, as follow: Units Cost $ 10 12 10 Date January 1 January 5 January 11 January 23 January 25 January 29 Description Inventory Sale Purchase Sale Sale Purchase $ 11 10 $ 12 Calculate the Ending Balance and COGS of the above data using Perpetual System of the First-In-First-Out (FIFO) Method