Samuelson and Messenger (SAM) began 2021 with 200 units of its one product. These units were purchased near the end of 2020 for $25 each. During the month of January, 100 units were purchased on January 8 for $28 each and another 200 units were purchased on January 19 for $30 each. Sales of 125 units and 100 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.

I'm getting stuck on the cost of goods sold for January-25 and beyond Required: 1. Complete the below table to calculate ending inventory and cost of goods sold for January using FIFO.

Perpetual FIFO	Cost of Goods Available for Sale			Cost of Goods Sold - January 10			Cost of Goods Sold - January 25			Inventory Balance
	# of units	Cost per unit	Cost of Goods Available for Sale	# of units sold	Cost per unit	Cost of Goods Sold	# of units sold	Cost per unit	Cost of Goods Sold	# of units in ending inventory	Cost per unit	Ending Inventory
Beg. Inventory	200	$25.00	$5,000	125	$25.00	$3,125		$25.00	$0		$25.00	$0
Purchases:
January 8	100	28.00	2,800	0	28.00	0		28.00	0		28.00	0
January 19	200	30.00	6,000	0	30.00	0		30.00	0		30.00	0
Total	500		$13,800	125		$3,125	0		$0	0		$0

2. Complete the below table to calculate ending inventory and cost of goods sold for January using average cost.

Perpetual Average	Inventory on hand			Cost of Goods Sold
	# of units	Cost per unit	Inventory Value	# of units sold	Avg. Cost per unit	Cost of Goods Sold
Beginning Inventory			$0
Purchase - January 8			0
Subtotal Average Cost	0		0
Sale - January 10			0
Subtotal Average Cost	0		0
Purchase - January 19			0
Subtotal Average Cost	0		0
Sale - January 25			0
Total	0		$0	0		$0