A company's inventory records indicate the following data for the month of April. $[$April $1$ Beginnign inventory $900$ units @ $36=32,$oo $][$ April $7$ purchase $780$ units @ $40=31,200][$ April $11$ sale $1,400$ units @ $110[$ April $16$ purchase $700$ units @ $44=30,800[$ April $22,$ sale $400$ units @ $110]$