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The following units of a particular item were available for sale during the calendar year 4,000 units at $40 Inventory Sale Apr 19 2,500 units June 30 Purchase 4,500 units at $44 Sele 5,000 units Nov. 15 Purchase 2,000 units at $46 The fim maintains a perpetual inventory system. Determine the cost of goods sold for each sale and the inventory balance after each sale, assuming the first-in, first-out method. Present the data in the form ustrated in Exhibit 1. Under FIFO, if units are in inventory at two different costs, enter the units with the LOWER unit cost first in the Cost of Goods Sold Unit Cost column and in the Inventory Unit Cost com Schedule of Cost of Goods Sold FIFO Method Purchases Unit Cost Cost of Goods Sold Unit Cost Date Quantity Inventory Unit Cost Total Cost Quantity Total Cost Quantity Total Cost Apr 19 June 30 Sept 2 June 30 Purchase 4,500 units at $44 Sept. 2 Sale 5,000 units Nov 15 Purchase 2,000 units at $46 The firm maintains a perpetual Inventory system. Determine the cost of goods sold for each sale and the inventory balance after each sale, assuming the first-in, first-out method. Present the data in the form Illustrated in Exhibit 3. Under FIFO, if units are in inventory at two different costs, 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. Schedule of Cost of Goods Sold FIFO Method Cost of Goods Sold Inventory Purchases Unit Cost Date Quantity Total Cost Quantity Unit Cost Total Cost Quantity Unit Cost Total Cost Jan. 1 Apr 19 June 30 Sept. 2 Nov, 15 Dec. 31 Balances