Required information In October, Nicole eliminated all existing inventory of cosmetic items. The trouble of ordering and tracking each product line had exceeded the profits earned. In December, a supplier asked her to sell a prepackaged spa kit. Feeling she could manage a single product line, Nicole agreed. Nicole's Getaway Spa (NGS) would make monthly purchases from the supplier at a cost that included production costs and a transportation charge. NGS would keep track of its new inventory using a perpetual inventory system. On December 31, NGS purchased 10 units at a total cost of $6.50 per unit. Nicole purchased 30 more units at $8.10 in February. In March, Nicole purchased 20 units at $10.10 per unit. In May, 60 units were purchased at $9.90 per unit. In June, NGS sold 60 units at a selling price of $12.10 per unit and 40 units at $10.10 per unit. 2. Compute the Cost of Goods Available for Sale, Cost of Goods Sold, and Cost of Ending Inventory using the first-in, first-out (FIFO) method. (Round "Cost per Unit" to 2 decimal places.) FIFO (Perpetual) Cost per Units Unit Total 10 $ 6.50 $ 65 Beginning Inventory Purchases February 30 $ 8.10 March 20 $ 10.10 May 60 $ 9.90 Net Purchases 110 1,039 1,104 Goods Available for Sale 120 Cost of Goods Sold 10 $ 6.50 Units from Beginning Inventory Units from February Purchase 30 $ 8.10 Units from March Purchase 20 $ 10.10 0 $ 9.90 Units from May Purchase Total Cost of Goods Sold 60 510 Ending Inventory 60 594