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Perpetual Inventory Using FIFO Beginning inventory, purchases, and sales data for DVD players are as follows: The business maintains a perpetual inventory system, costing by the first-in, first-out method. enter the units with the LOWER unit cost first in the Cost of Goods Sold Unit Cost column and in the Inventory Unit Cost column. 3 more Check My Work uses remaining. Assignment Score: 63.64% The business maintains a perpetual inventory system, costing by the first-in, first-out method. enter the units with the LOWER unit cost first in the Cost of Goods Sold Unit Cost column and in the Inventory Unit Cost column. b. Based upon the preceding data, would you expect the inventory to be higher or lower using the last-in, first-out method? 3 more Check My Work uses remaining