April Beginning inventory, purchases, and sales data for tennis rackets are as follows: 3 Inventory 18 units $15 11 Purchase 13 units $19 14 Sale 23 units 21 Purchase 11 units @ $16 25 Sale 12 units 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 Purchases Inventory Goods Sold Qty. Total Cost Unit Cost Total Cost Qty. Total Cost April 3 Date Unit Cost Qty. Unit Cost 11 14 BAS 21 o JI 3 25 BE Total Cost of goods sold Ending Inventory value