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Perpetual Inventory Using FIFO Beginning inventory, purchases, and sales data for prepaid cell phones for May are as follows: Inventory Purchases Sales May 1 1,900 units at $32 May 10 950 units at $34 May 12 1,330 units May 20 855 units at $36 May 14 1,140 units May 31 570 units Assume that the business maintains a perpetual inventory system, costing by the first-in, first-out method. Determine the cost of merchandise sold for each sale and the inventory balance after each sale, presenting the data in the form illustrated in Exhibit 3. Under FIFO, If units are in inventory at tw different costs, enter the units with the LOWER unit cost first in the cost of Merchandise Sold Unit Cost column and in the Inventory Unit Cost column Schedule of Cost of Merchandise Sold FIFO Method Prepaid Cell Phones Schedule of Cost of Merchandise Sold FIFO Method Prepaid Cell Phones Cost of Cost of Cost of Merchandise Sold Merchandise Sold Merchandise Sold Quantity Unit Cost Total Cost Purchases Date Quantity Purchases Unit Cost Purchases Total Cost Inventory Quantity Inventory Unit Cost Inventory Total Cost May 1 1,900 32 60,800 May 10 950 34 32,300 1,900 32 60,800 950 14 32.100 32 May 12 Il DIE May 14 380 34 I II II Il II II 380 34 855 36 May 20 30,780 855 36 May 31 36 36 III May 31 Balances