98. A company sells a climbing kit and uses the perpetual inventory system to account for its merchandise. The beginning balance of the inventory and its transactions during January were as follows: January 1: Beginning balance of 18 units at $13 each January 12: Purchased 30 units at $14 each January 19: Sold 24 units at $30 selling price each January 20: Purchased 24 units at $17 each January 27: Sold 27 units at $30 selling price each If the ending inventory is reported at $276, what inventory method was used