Salt and Mineral (SAM) began 2024 with 250 units of its one product. These units were purchased near the end of 2023 for $20 each. During the month of January, 125 units were purchased on January 8 for $23 each and another 250 units were purchased on January 19 for $25 each. Sales of 200 units and 150 units were made on January 10 and January 25 , respectively. There were 275 units on hand at the end of the month. SAM uses a perpetual inventory system. Required: 1. Complete the below table to calculate ending inventory and cost of goods sold for January using FIFO. 2. Complete the below table to calculate ending inventory and cost of goods sold for January using average cost. Complete this question by entering your answers in the tabs below. Complete the below table to calculate ending inventory and cost of goods sold for January using FIFO. elow table to calculate ending inventory and cost of goods sold for January using FIFO. \begin{tabular}{|l|l|l|l|l|l|l|} \hline \multirow{2}{*}{ Perpetual Average } & \multicolumn{2}{|c|}{ Inventory on hand } & \multicolumn{2}{c|}{ Cost of Goods Sold } \\ \cline { 2 - 6 } & Numberofunits & Costperunit & InventoryValue & Numberofunitssold & AverageCostperunit & CostofGoodsSold \\ \hline Beginning Inventory & & & & & & \\ \hline Purchase - January 8 & & & & & & \\ \hline Subtotal Average Cost & & & & & & \\ \hline Sale - January 10 & & & & & & \\ \hline Subtotal Average Cost & & & & & & \\ \hline Purchase - January 19 & & & & & & \\ \hline Subtotal Average Cost & & & & & & \\ \hline Sale - January 25 & & & & & \\ \hline Total & & & & & \\ \hline \end{tabular}