Date Pina Inc. is trying to determine whether to use the FIFO or average cost formula. The accounting records show the following selected inventory information: Purchases Cost of Goods Sold Ending Inventory Units Cost Total Units Cost Total Units Cost Total Oct. 2 8,100 $11 $89,100 8,100 $11 $89,100 15 13,500 202,500 [1] [2] [3] [4] [5] 29 20,600 [6] 17] [8] [9] [10] (12) (13) 15 (11) FIFO The company accountant has prepared the following partial statement of income to help management understand the financial statement impact of each cost determination cost formula. Average $563,000 $563,000 Cost of goods sold Gross profit Operating expenses 182,000 182,000 Sales 182,000 182,000 Gross profit Operating expenses Income before income tax Income tax expense (30%) Net income (a) Fill in the missing amounts in the perpetual inventory schedule, assuming the use of the FIFO cost formula. Cost of Goods Sold Cost Units Total Date Oct. 2 Purchases Units Cost Total 8,100 $11 $89,100 13,500 15 202,500 15 29 20,600 (total units sold) $ $ Fill in the missing amounts in the perpetual inventory schedule, assuming the use of the FIFO cost formula. Cost of Goods Sold Total Ending Invent Cost Cost Units 8,100 (total units sold) e Textbook and Media missing amounts in the perpetual inventory schedule, assuming the use of the FIFO cost formula. Total Units Ending Inventory Cost Total 8,100 $11 $89,100 $