Urban Glam Cosmetics made purchases of lipstick in the current year as follows: Jan. 1 Beginning inventory 107 units @ $ 13.00 = $ 1,391 Mar. 14 Purchased 410 units @ $ 14.00 = 5,740 July 30 Purchased 660 units @ $ 15.00 = 9,900 Units available for sale 1,177 units Cost of goods available for sale $ 17,031 Urban Glam Cosmetics made sales on the following dates at a selling price of $36 per unit: Jan. 10 86 units Mar. 15 340 units Oct. 5 610 units Totals 1,036 units Required: The business uses a perpetual inventory system. 1. Determine the costs