181.A company'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'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-