Prohlem 6-1R (Contined) Problem 6-1B (Concluded) 3d. Specific Identification 4. *Sales =(35 units $12,000)+(25 units $14,000)=$770,000 Problem 6-1B (40 minutes) 1. Compute cost of goods available for sale and units available for sale 2. Units in ending inventory UNITS IN ENDING INVENTORY Units available (from part 1)............ 65 units Less: Units sold (35+25) 60 units Ending Inventory (units) 5 units 3a. FIFO perpetual Prohlem 6-1R (Contined) Problem 6-1B (Concluded) 3d. Specific Identification 4. *Sales =(35 units $12,000)+(25 units $14,000)=$770,000 Problem 6-1B (40 minutes) 1. Compute cost of goods available for sale and units available for sale 2. Units in ending inventory UNITS IN ENDING INVENTORY Units available (from part 1)............ 65 units Less: Units sold (35+25) 60 units Ending Inventory (units) 5 units 3a. FIFO perpetual