11 24 units Beginning inventory, purchases, and sales data for tennis rackets are as follows: April 3 Inventory 18 units @ $12 Purchase 13 units @ $17 14 Sale 21 Purchase 12 units @ $22 25 Sale Complete the inventory cost card assuming the business maintains a perpetual inventory system and determine the cost of goods sold and ending inventory using FIFO. Cost of Goods Sold Inventory Qty. Unit Cost Qty. Unit Cost Total Cost Qty. Unit Cost April 3 10 units Purchases Date Total Cost Total Cost 11 14 21 ml EE 25 3 Total Cost of goods sold Ending inventory value