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Perpetual Inventory Using FIFO Beginning inventory, purchases, and sales data for portable game players are as follows: Apr. 1 Inventory 52 units O $79 10 Sale 38 units 15 Purchase 30 units @ $84 20 Sale 19 units 24 Sale 12 units 30 Purchase 40 units $87 The business maintains a perpetual inventory system, costing by the first in, first-out method. a. Determine the cost of the merchandise sold for each sale and the inventory balance after each sale, presenting the data in the form illustrated in Exhibit 3. Under FIFO, if units are in inventory at two different casts, enter the units with the LOWER unit cost first in the cost of Merchandise Sold Unit Cost column and in the Inventory Unit Cost column Perpetual Inventory Account First-In, First-out Method Portable Game Players Quantity Cost of Cost of Cost of Merchandise Merchandise Merchandise Sold Sold Sold Unit Cost Total Cost Quantity Purchased Purchases Unit Cost Purchases Total Cost Inventory Quantity Inventory Inventory Unit Total Cost Cost Date Apr. 1 18 Apr. 10 Apr. 15 30 2.520 Next a. Determine the cost of the merchandise sold for each sale and the inventory balance after each sale, presenting the data in the form illustrated in Exhibit). Under FIFO, If units are in Inventory at two different costs, enter the units with the LOWER unit cost first in the cost of Merchandise Sold Unit Cost column and in the Inventory Unit Cost column. Perpetual Inventory Account First-In, First-out Method Portable Game Players Quantity Cost of Cost of Cost of Merchandise Merchandise Merchandise Sold Sold Sold Unit Cost Inventory Total Cost Quantity Quantity Purchased Purchases Unit Cost Purchases Total Cost Inventory Inventory Unit Total Cost Cost Date Apr. 1 38 Apr. 10 Apr. 15 30 2,520 19 X Apr. 20 19 X I Quill 1000 12 Apr 24 0 101 40 87 Apr. 30 1.480 Apr 30 Balances