Publishers. At the following cost layers for the Millennium laptops: un lay o, Computing sold 90 Milennium laptop computers to Anpesde date of this sale, Hudson's perpetual inventory records included the Purchase Date April 9 May 1 Total on hand Quantity Unit Cost Total Cost $1,500 $105,000 $1,600 $48,000 $1,600 $153.000 70 30 100 Prepare journal entries to record the cost of the 90 Millennium laptops sold on May 10, assuming that Hudson Computing uses the: Specific identification method (62 of the units sold were purchased on April 9, and the remaining units were purchased on May 1). a. b. Average-cost method