23. Beginning inventory, purchases, and sales data for tennis rackets are as follows: (10 points) 12 units@ 13 units@ 18 units 9 unitsl a 10 units S45 $47 April 3 Invento 11 Purchase 14 |Sale 21 Purchase 25 Sale S6 Complete the inventory cost card assuming the business maintains a perpetual inventory system and calculates the cost of merchandise sold and ending inventory using FIFC Cost of Purchases Merchandise Sold Inventory UnitTotal Date Qty.CostCostQty. CostCostQty.Cost Cost UnitTotal UnitTotal Total cost of Ending inventory value erchandise sold