Use the following information to complete this exercise: sales, 650 units for $42,000; beginning inventory, 400 units; purchases, 500 units; ending inventory, 250 units; and operating expenses, $7, 200. Complete the table for each situation. In Situations A and B (costs rising), assume the following: beginning inventory, 400 units at $30 = $12,000; purchases, 500 units at $32 = $16,000. In Situations C and D (costs falling), assume the opposite; that is, beginning inventory, 400 units at $32 = $12, 800; purchases, 500 units at $30 = $15,000. Use periodic inventory procedures