On May 10, Hudson Computing sold 90 Millennium laptop computers to Apex Publishers. At the date of this sale, Hudson's perpetual inventory records included the following cost layers fo the Millennium laptops. Quantity Unit Cost Total Cost Purchase Date Apr. 9 May 1 otal on hand 57 47 104 $1,100 $1,700 $ 62,700 79,900 $142,600 Prepare journal entries to record the cost of the 89 Millennium laptops sold on May 10, assuming that Hudson Computing uses the following. (Do not round intermediate calculations. Round your final answers to the nearest dollar amount. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) a. Specific identification method (51 of the units sold were purchased on April 9, and the remaining units were purchased on May 1) b. Average-cost method c. FIFO method d. LIFO method