The Book company sells textbooks. During November 2019, its inventory records for the category "Accounting Books" were as follows:

	Books	Cost per Book
Beginning Inventory	600	$9	$5,400
November 4 Purchase	230	$10	$2,300
November 5 Sale	560	N/A
November 8 Purchase	890	$11	$9,790
November 16 Purchase	800	$9	$7,200
November 18 Purchase	332	$10	$3,320
November 24 Sale	135	N/A
November 28 Purchase	460	$12	$5,520

1. Using the information above, perpetual LIFO ending inventory is:

a. $25,996

b. $33,160

c. $26,910

d. $28,650

2. Using the information above, perpetual FIFO COGS is:

a. $7,180

b. $6,470

c. $6,350

d. $2,330