$\backslash$begin$\{$tabular$\}\{|$c$|$c$|$c$|$c$|$c$|$c$|$c$|\}$

$\backslash$hline Date & $|$purchased$|$ & unit & $\backslash$begin$\{$tabular$\}\{$l$\}$

of $\backslash \backslash$

Purchase

$\backslash$end$\{$tabular$\}$ & & Price per unit & Sales $\backslash \backslash$

$\backslash$hline Jan. $1$ Beginning inventory & $560$ & $\backslash (\backslash$$ $14\backslash )$ & $\backslash (\backslash$$ $7,840\backslash )$ & & & $\backslash \backslash$

$\backslash$hline Jan. $11$ Sales & & & & $450$ & $\backslash (\backslash$$ $40\backslash )$ & $\backslash (\backslash$$ $18,000\backslash )\backslash \backslash$

$\backslash$hline Jan $15$:Purchase & $840$ & $17$ & $14,280$ & & & $\backslash \backslash$

$\backslash$hline Jan $17$:Sales & & & & $670$ & $\backslash (\backslash$$ $40\backslash )$ & $26880\backslash \backslash$

$\backslash$hline Jan $21$Purchase & $890$ & $19$ & $16910$ & & & $\backslash \backslash$

$\backslash$hline Jan. $23$ Sales & & & & $800$ & $\backslash (\backslash$$ $40\backslash )$ & $32,000\backslash \backslash$

$\backslash$hline Totals & $2,290$ & & $\backslash$$$39,030$ & $1,920$ & & $\backslash$$$76,800\backslash \backslash$

$\backslash$hline & & & & & & $\backslash \backslash$

$\backslash$hline & & & & & & $\backslash \backslash$

$\backslash$hline & & & & & & $\backslash \backslash$

$\backslash$hline Cost of Goods Sold $-$ Perpe & tual FIFO: & Units Sold & @ & Cost per unit & $=$ & $\backslash$begin$\{$tabular$\}\{$l$\}$

Cost of $\backslash \backslash$

Goods $\backslash \backslash$

Sold

$\backslash$end$\{$tabular$\}\backslash \backslash$

$\backslash$hline Calculate cost of goods sold for January $11$ sale of $450$ units. & & $450$ & units @ & $\backslash$$$14$ & per unit $\backslash (=\backslash )$ & $\backslash$$$6,300\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{2\}\{|$l$|\}\{\backslash$multirow$[$t$]\{2\}\{*\}\{$Calculate cost of goods sold for the January $17$ sale of $670$ units.$\}\}$ & & units @ & $\backslash$$$14$: & per unit $\backslash (=\backslash )$ & $\backslash \backslash$

$\backslash$hline & & & units @ & & per unit $\backslash (=\backslash )$ & $\backslash \backslash$

$\backslash$hline & & & & & & $\backslash \backslash$

$\backslash$hline & & & & & & $\backslash \backslash$

$\backslash$hline & & & & & & $\backslash \backslash$

$\backslash$hline & & & & & & $\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{6\}\{|$l$|\}\{\backslash$multirow$[$b$]\{2\}\{*\}\{$Total Cost of Goods Sold for January $-1,920$ units$\}\}$ & $\backslash \backslash$

$\backslash$hline & & & & & & $\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$