Western Imports provided the following information regarding its inventory for the current year, its second year of operations. Click the icon to view the information.) Requirement Compute Western's ending inventory and cost of goods sold under each of the following cost-flow assumptions assuming a perpetual inventory system. (Round your answer for cost per unit to two decimal places.) a. Moving Average b. FIFO C. LIFO Requirement b. Compute Western's ending inventory and cost of goods sold under the FIFO cost-flow assumption assuming a perpetual inventory system. (When entering the layers for the units sold, enter the first layer sold under FIFO on the first available line, then the next layer sold under FIFO on the next line, and so on. CGS = Cost of Goods Sold.) FIFO: CGS Unit Total Units per Units Purchased Inventory Balance Transaction Cost Cost Sold Unit CGS Beginning inventory Sales in Transaction Units Units Unit Cost Total Cost 37,000 $ 4.00 $ 148,000 Beginning inventory January 1 Purchases 46,000 4.10 February 8 March 15 4.50 99,000 68,000 188,600 445,500 312,800 April 10 4.60 Subtotal 250,000 $ 1,094,900 Units sold April 22 at $10 May 9 154,000 4.80 86,000 26,000 June 19 412,800 132,600 5.10 Subtotal 362,000 $ 1,640,300 Units sold August 11 at $11 September 20 119,000 21,000 5.20 109,200 otobar 20 16.00 5.40 . Subtotal 250,000 $ 1,094,900 154,000 Units sold April 22 at $10 May 9 4.80 86,000 26,000 412,800 132,600 June 19 5.10 362,000 $ 1,640,300 119,000 Subtotal Units sold August 11 at $11 September 20 October 30 5.20 21,000 46,000 10,000 5.40 109,200 248,400 55,000 November 17 5.50 Re as 439,000 $ 2,052,900 Be 22,000 ne red Subtotal Units sold December 21 at $13 Total available for sale Total units sold 439,000 (295,000) Md Ending inventory 144,000