Sigma Co. uses a perpetual inventory system and had the following inventory transactions for the month of September. Sepi On hand, 60 units at $18.00 each $1,080.00 4 Purchased 115 units at $18.20 each $2,093.00 5 Sold 95 units 10 Purchased 75 units at $18.25 each 24 Sold 50 units $1,368.75 Total cost of goods available for sale $4,541.75 30 On hand, 105 units If the company uses the LIFO inventory costing method, cost of goods sold for the month of September is: 52.641.50 55:45175 32.642.75 52.627.00 k