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Requlred Information [The following information applies to the questions displayed below.] Ferris Company began January with 6.000 units of its principal product. The cost of each unit is $8. Merchandise transactions for the month of January are as follows: Purchases Unit Cost Date of Purchase Jan. 10 Jan. 18 Totals Units 5,800 6,080 11,000 1e Total Cost $ 45,000 62. APA , $105, wee * Includes purchase price and cost of freight. Sales Date of Sale Jan. 5 Jan. 12 Jan. 20 Total Units 3, eee 2,eee 4, eee 9, eee 8.000 units were on hand at the end of the month. 3. Calculate January's ending inventory and cost of goods sold for the month using FIFO, perpetual system. Cost of Goods Available for Sale Cost of Goods Sold - January 5 Cost of Goods Sold - January 12 Cost of Goods Sold - January 20 Inventory Balance Perpetual FIFO: # of units Unit Cost Cost of Goods Available for Sale S 48,000 #of units sold Cost per unit Cost of Goods Sold # of units Cost per sold unit Cost of # of units Cost per Goods Sold sold unit Cost of Goods Sold Cost per # of units in ending inventory unit Ending Inventory 6,000 S 8.00 3,000 s 8.00 $ 24,000 2,000 s 8.00 S 16,000 S 8.00 $ S 0 S 8.00 s 0 Beg. Inventory Purchases: January 10 January 18 Total 9.00 9.00 0 9.00 or 9.00 0 9.00 0 5,000 6,000 17,000 45,000 60.000 10.00 10.00 10.00 0 10.00 0 10.00 0 S 153,000 3,000 S 24,000 2.000 S 16.000 0 S 0 0 S 0