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Problem 5-3A Perpetual: Alternative cost flows LO P1 Montoure Company uses a perpetual inventory system. It entered into the following calendar-year purchases and sales transactions Date Activities Units Acquired at Cost Units Sold at Retail Jan. 1 Beginning inventory 680 units 6 $40 per unit Feb. 10 Purchase 320 units 6 $35 per unit Mar. 13 Purchase 100 units @ $23 per unit Mar. 15 sales 720 units a $75 per unit Aug. 21 Purchase 130 units 6 $45 per unit Sept. 5 Purchase 490 units 6 $41 per unit Sept. 10 sales 620 units a $75 per unit Totals 1,720 units 1,340 units Required: 1. Compute cost of goods available for sale and the number of units available for sale. Cost of goods available for sale Number of units available for sale 2. Compute the number of units in ending inventory. 3. Compute the cost assigned to ending inventory using (a) FIFO, (b) LIFO, (c) weighted average, and (d) specific identification. For specific identification, units sold consist of 680 units from beginning inventory, 240 from the February 10 purchase, 100 from the March 13 purchase, 80 from the August 21 purchase, and 260 from the September 5 purchase. Complete this question by entering your answers in the tabs below. Perpetual FIFO: Perpetual LIFO Weighted Average Specific IdPerpetual FIFO: Goods Purchased Cost of Goods Sold Inventory Balance Date # of Cost per # of units Cost per Cost per units unit sold Cost of Goods Sold # of units Inventory unit unit Balance Jan 1 680 @ $ 40.00 = $ 27,200.00 Feb 10 Mar 13 Mar 15 Aug 21 Sept 5 Sept 10 Totals $ 0.00 $ 0.00Perpetual LIFO: Goods Purchased Cost of Goods Sold Inventory Balance Cost per Date # of Cost per # of units Cost per Inventory units unit sold unit Cost of Goods Sold # of units unit Balance Jan 1 680 @ $ 40.00 = $ 27,200.00 Feb 10 Mar 13 Mar 15 Aug 21 Sept 5 Sept 10 0 Totals $ 0.00Weighted Average Perpetual: Goods Purchased Cost of Goods Sold Inventory Balance Date # of Cost per # of units Cost per Cost of Goods Sold # of units Cost per Inventory units unit sold unit unit Balance Jan 1 680 @ $ 40.00 = $ 27,200.00 Feb 10 Average Mar 13 Mar 15 Aug 21 Average Sept 5 Sept 10 Totals $ 0.00Specific Identification: Goods Purchased Cost of Goods Sold Inventory Balance Date # of Cost per # of units Cost per units unit sold unit Cost of Goods Sold | # of units Cost per unit Inventory Balance January 1 680 @ $ 40.00 = $ 27,200.00 February 10 March 13 March 15 Aug 21 Sep 5 Sep 10 Totals $ 0.00