Ramone Co. Reports the following transactions in 2021. Date Transaction Units Unit price 1/1/2021 Beginning inventory 1,250 $10 2/15/2021 Purchase 3,000 3/5/2021 Purchase 1,000 $15 5/15/2021 Sale 500 8/10/2021 Purchase 1,000 $20 12/12/2021 Sale 1,850 12/18/2021 Purchase 500 $22 Total cost $12,500 $36,000 $15,000 $12 $20,000 $11,000 What is the cost of Goods Sold using LIFO and perpetual inventory method