The following data represent the beginning inventory and, in order of occurrence, the purchases and sales of Purr-A-Lot, Inc. for an operating period. Units Sold Units Unit Cost Total Cost 50 $124 $6,200 40 30 100 Beginning inventory Sale No. 1 Purchase No. 1 Sale No. 2 Purchase No. 2 Totals 3,000 32 88 40 120 3.520 $12.720 22 Assuming Purr A lot in uses FIFO perpetual inventory procedures, the ending inventory cost is: A 54,800 CS4,320 0.14224