The following information was available from the inventory records of Walmart for January: Units Balance at January 1 9,000 Unit Cost 59.77 Total Cost 587,930 Purchases: January 7 6,000 January 27 8,100 $10.30 $10.71 $61,800 586,751 Sales: January & (7,500) January 31 (11,100) Balance at January 31 4,500 Assuming that Walmart maintains perpetual inventory records, what should be the Cost of Goods Sold at January 31, using the moving-average inventory method, rounded to the nearest dollar? 46,620 161,616 189,861 74,865 6 points Amazon.com, Inc. has the following data related to inventory: July 1 Beginning Inventory 15 units at $60 July 5 Purchases 90 units at $62 July 14 Sale 60 units July 21 Purchases 45 units at $64 July 30 Sale 42 units Assuming a LIFO basis perpetual inventory system is used, what is the cost of goods sold reported for July? $2,952 $2,688 $6,408 $5,640