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2) Neophyte Co. sells one product. A record of transactions for the month of May was as follows: May 1 3 Inventory Sale 8 Purchase 400 @ $4.20 300 @ $7.00 800 @$4.30 700 @ 7.00 1,200 @ $4.50 1,000 @ 8.00 14 Sale 22 Purchase 29 Sale Neophyte uses the FIFO cost flow assumption. All purchases and sales are on account