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Blue Ltd. uses the perpetual inventory system and reports the following inventory transactions for the month of June: Date Unit Cost/Price Units June 1 $6 7 Total Cost $8,220 17.010 12 15 Explanation Beginning inventory Purchases Sale Purchases Purchases Sales 12 1,370 2,430 (2,540) 4,070 1.400 (5,230) 16 8 32,560 12,600 9 23 27 15 (a) Determine the cost of goods sold and the cost of the ending inventory using (1) FIFO and (2) Average cost. (Round average cost per unit and answers to 2 decimal places, eg. 1.25.) FIFO Average Cost of goods sold $ Cost of ending inventory $ $