Question 3: 6 marks (15 minutes) Beta Inc. had the following transactions in its inventory account during 2022. Beta uses a perpetua inventory system. Beta started the year with 250 units of inventory at a cost of $9.50. Date Unit Purchases Price per unit Unit Sales Selling Price March 600 $10.75 April 450 $13.00 June 700 $30 August 400 $32 September 500 $14.25 November 350 $33 Required: a. Calculate the total cost of goods sold for the year 2022 using perpetual moving average. b. Calculate ending inventory using perpetual moving average.