The ABC Inc. company has the following purchases and sales during the year ended December 31, 2014. Inventory and Purchases Beginning: 200 units @ $68/unit January 15: 200 units @ $72/unit August 21: 100 units @ $65/unit Sales June 23: 100 units October 18: 200 units The units have a selling price of $105.00 per unit. a) Given that ABC Inc. employs a perpetual inventory system, calculate the cost of goods available for sale and the number of units available for sale, as well as the units remaining in ending inventory. Cost of goods available for sale: Units available for sale: Units remaining in ending inventory: b) Please fill in the table by calculating the dollar value of cost of goods sold and ending inventory, as well as the gross profit earned by ABC Inc. using the following systems : FIFO and Weighted Average. Calculate weighted average cost per unit of merchandise inventory to the nearest cent. Weighted Average FIFO Cost of Goods Sold Ending Inventory Gross Profit