Record the ending inventory and cost of goods sold using the FIFO perpetual inventory method and LIFO perpetual inventory method.

Number of Units 25 75 8 Per Date Transaction Unit $1,200 1,240 Total Apr. 3 Inventory $30,000 93,000 80,000 60,000 75,600 100,000 40,000 100,800 90,000 8 Purchase 11 Sale 30 Sale May 8 Purchase 10 Sale 19 Sale 30 1,260 2,000 2,000 1,260 2,250 2,250 1,264 2,250 50 20 28 Purchase June 5 Sale 40 16 Sale 2 21 Purchase 35 28 Sale 99,000