8 Practice i Saved Samuelson and Messenger (SAM) began 2021 with 210 units of its one product. These units were purchased near the end of 2020 for $20 each. During the month of January, 105 units were purchased on January 8 for $23 each and another 210 units were purchased on January 19 for $25 each. Sales of 140 units and 110 units were made on January 10 and January 25, respectively. There were 275 units on hand at the end of the month. SAM uses a perpetual inventory system. Required: 1. Complete the below table to calculate ending inventory and cost of goods sold for January using FIFO. 2. Complete the below table to calculate ending inventory and cost of goods sold for January using average cost Complete this question by entering your answers in the tabs below. Required 1 Required 2 ences Complete the below table to calculate ending inventory and cost of goods sold for January using FIFO. Cost of Goods Available for Sale Cost of Goods Sold - January 10 Cost of Goods Sold - January Perpetual FIFO Cost of Goods # of units Cost per Cost of Co # of units Cost per Cost per unit Available for Sale Goods # of units sold Go sold unit Sold unit Beg Inventory 210 $ 20.00 S 4, 200 140 S 20 00 5 2.800 90 $ 20 00 Purchases: January 8 105 23.00 2,415 23 00 20 23 00 January 19 210 25 00 5,250 25.00 25.00 Total 525 S 11.865 140 $ 2,800 110 $ Required 2 >