$\backslash$table$[[$Date of Purchase,Purchases$],[,$Units,Unit Cost$*,$Total Cost$],[$January $10,6,000,$$ $9,$$ $54,000],[$January $18,9,000,10,90,000],[$Totals$,15,000,,$$ $144,000]]$

Includes purchase price and cost of freight.

$\backslash$table$[[$Sales$],[$Date of Sale,Units$],[$January $5,5,000],[$January $12,3,000],[$January $20,6,000],[$Total$,14,000]]$

$10,000$ units were on hand at the end of the month.

Problem $8-5($Algo$)$ Part $3$

$3.$ Calculate January's ending inventory and cost of goods sold for the month using FIFO, perpetual system.