### 181 a company 39 s inventory records indicate the following data for the month of ja 4295721

181.A company&#39;s inventory records indicate the following data for the month of January:

Jan. 1beginning180 units at \$9 each

Jan. 5purchased170 units at \$10 each

Jan. 9sold300 units at \$35 each

Jan. 14purchased200 units at \$11 each

Jan. 20sold150 units at \$35 each

Jan. 30purchased230 units at \$12 each

If the company uses the last-in, first-out perpetual inventory system, what is the amount of cost of goods sold for January?

182.A company&#39;s inventory records indicate the following data for the month of April:

April 1beginning350 units at \$18 each

April 5purchase290 units at \$20 each

April 9sale500 units at \$55 each

April 14purchase250 units at \$22 each

April 20sale200 units at \$55 each

April 30purchase240 units at \$25 each

If the company uses the first-in, first-out (FIFO) method and the perpetual inventory system, what is the amount of cost of goods sold for April?

183.Calculate the ending inventory using FIFO for a company that uses a perpetual inventory system, using the information given below.

UnitsUnit Cost

Beginning inventory100\$10

Aug. 5 purchased4012

Aug. 10 sold60-

Aug. 15 purchased7013

Aug. 25 sold50-