Seltzer Corporation sells Item A as part of its product line. Information as to balances on hand, purchases, and sales of Item A are given in the following table for the first six months of 2021. January 1 balance, 400 units @ $4.00 Purchases: January 24: 1,600 units @ $6.00 June 11: 1,000 units @ $8.00 Sales: February 8: 300 units March 16: 700 units June 28: 800 units Required: Compute the ending inventory and cost of goods sold under each of the following inventory methods: (a) Perpetual FIFO (first-in, first-out). (b) Perpetual LIFO (last-in, first-out). (c) Perpetual moving average..