Samuelson and Messenger (SAM) began 2021 with 300 units of its one product. These units were purchased near the end of 2020 for $22 each. During the month of January, 150 units were purchased on January 8 for $25 each and another 260 units were purchased on January 19 for $27 each. Sales of 135 units and 170 units were made on January 10 and January 25, respectively. There were 405 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. Required 1 Required 2 Complete the below table to calculate ending inventory and cost of goods sold for January using FIFO. Cost of Goods Available for Sale Cost of Goods Sold - January 10 Cost of Goods Sold - January 25 Inventory Balance Perpetual FIFO Cost per Cost per Cost of Goods Cost per unit # of units sold Cost per # of units Cost of Goods Available for Sale # of units sold unit Cost of Goods Sold # of units in ending inventory unit Ending Inventory unit Sold Beg. Inventory 300 $ 22.00 $ 6.600 $ 22.00 $ 0 $ 22.00 $ 0 $ 22.00 $ 0 25.00 25.00 0 0 25.00 January 8 January 19 Total 150 260 710 3,750 7,020 17,370 25.00 27.00 0 0 27.00 27.00 0 27.00 0 0 $ 0 $ 0 $ 0 0 $ 0