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D) Common 15 Points [5 pts each] NUS TO EARN ADDITIONAL MCal Company began January with22 units of ventory that cost a total of $4.000. During the st querter, the Comgany purchased and sold goods as follows. Under the First-In, First-Out IFIFO) inventory method and the Perpetual Method, what is the cost of inventory sold on March 12 and the cost of the remaining inventory on March 31, Unit Cost #Units Transaction Date 100 $ 21.00 Purchase Feb 1 $ 40.00 150 Sale Feb 5 Purchase 100 $ 22.00 Mar 3 $ 42.00 150 Sale Mar 12 sCost of inventory sold on March 12 is onus. Cost of the remaining inventory on March 31 is us. The Consistency Principle States that a business should use the same accounting methods and procedures from period to period. States that a company should report enough information for outsiders to make nowledgeable decisions about the company tates that information is significant when it would cause someone to change a decision. ates that a company should report the least favorable figures in the financial statements en two or more options are presented