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Perpetual System-Calculating Ending Inventory and Cost of Sales Using FIFO Upland Co.'s inventory records showed the following data accounted for in a perpetual inventory system. What is (a) ending inventory on June 30 , and (b) cost of goods sold for June, using the FIFO inventory method? - Note: Do not use negative signs with any of your answers. - Note: List the inventory units in chronological order based on their purchase date with beginning inventory, if any, listed first