Q5:The Company has the following inventory, purchases, and sales data for the month of Jan. Instructions Inventory: Jan 1200 units @ SR 4.00 Purchases: Jan 5500 units @ SR 4.50 Jan10400 units @ SR 4.00 Jan24200 units @ SR3.50 Sales: Jan11 400 Jan12 300 The physical inventory count on Jan 31 shows 200 units on hand. Under a perpetual inventory system, determine the cost of inventory on hand at Jan 31 and the cost of goods sold for Jan under (a) average-cost