During January, a Company That Uses a Perpetual Inventory System

During January, a company that uses a perpetual inventory system had beginning inventory, purchases, and sales as follows:
$$\begin{array} { | l | r | r | r | } \hline & \text { Units } & \begin{array} { r } \text { Cast per } \\\text { unit }\end{array} \\\hline & \text { Begin Inventory } & 100 & 12 \\\hline \text { Jan } 5 & \text { Sale } & 50 & \\\hline 10 & \text { Purchase } & 70 & 16 \\\hline 15 & \text { Sale } & 25 & \\\hline 25 & \text { Sale } & 35 & \\\hline\end{array}$$ Prepare a schedule to show the cost of goods sold and ending inventory using the FIFO cost flow assumption.