Sales In Units Units 37,000 Unit Cost 3.60 Total Cost $ 133,200 4.10 50,000 103,000 65,000 205,000 432,600 312,000 4.80 255,000 $ 1,082,800 159.000 Transaction Beginning inventory 1/1 Purchases February 8 March 15 April 10 Subtotal Units Sold - April 22 at $10 May 9 June 19 Subtotal Units Sold - August 11 at $13 September 20 October 30 November 17 Subtotal Units Sold - December 21 at $14 Total available for sale Total units sold 84,000 29,000 5.00 5.10 420.000 147,900 368,000 $ 1,650,700 117,000 14,000 42,000 12,000 5.30 5.40 74,200 226,800 66,000 2,017,700 5.50 436,000 $ 27,000 436,000 (303,000) 133,000 Ending inventory A company has the following information: Click the icon to view the information.) The company uses a perpetual inventory system. (a) Assume the FIFO inventory costing method: cost of goods sold for the year is $ (b) Assume the LIFO inventory costing method: cost of ending inventory is $