Q4. Measuring Inventories (8 marks) Purchase Sales Date Beginning inventory 4th Jun 12th Jun 21st Jun Units Unit Cost 15 $ 15.00 $ 5 S 16.00 S 20 $ 14.00 $ 10 5 14.50 $ Total Cost Date 225.00 6th Jun 80.00 13th Jun 280.00 28th Jun 145.00 Units 12 20 15 Price $ 20.00 $ $ 25.00 $ $ 23.00 $ Total Sales Revenue 240.00 500.00 345.00 Beginning Inventory+ Net Purchases -Ending Inventory - Cost of Goods Sold a. Given the table above, calculate the Ending Inventory and Cost of Goods Sold under FIFO-Perpetual Inventory System. The working procedure is required to be presented (4 marks). b. Given the table above, calculate the Ending Inventory and Cost of Goods Sold under LIFO-Periodical Inventory System. The working procedure is required to be presented (4 marks)