ZARA uses a First-In-First-Out (FIFO) perpetual inventory system and has the following purchases and sales: February 10 50 units were purchased at $30 per unit. February 16 75 units were purchased at $25 per unit. What is the cost per unit sold assuming that 22 units were sold on February 29? $28 $25 $30 $27 A company had the following purchases during its first year of operations: Purchases Sales January 6 units at $ 11 May 12 units at $ 12 September 24 units at $ 27 October 24 units at $ 20 What is the cost of goods available for sale before the October sale? $102 $378 $858 $322