On May 10, Hudson Computing sold 96 Millennium laptop computers to Apex Publishers. At the date of this sale, Hudson's perpetual inventory records included the following cost layers for the Millennium laptops. Purchase Date Apr. 9 May 1 Quantity 55 45 Unit Cost $1,500 $1,600 Total Cost $ 82,500 72,000 $154,500 Total on hand 100 Prepare journal entries to record the cost of the 96 Millennium laptops sold on May 10, assuming that Hudson Computing uses the following. (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 (50 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