Arthur has a bird shop that sells canaries. Arthur maintains accurate records on the number of birds purchased from its suppliers and the number sold to customers. The records show the following purchases and sales during 2024.

Date	Transactions	Units	Unit Cost	Total Cost
January 1	Beginning inventory	34	$39	$1,326
April 14	Purchase	79	41	3,239
August 22	Purchase	129	43	5,547
October 29	Purchase	94	45	4,230
		336		$14,342
January 1 to December 31	Sales ($59 each)	279

Arthur uses a periodic inventory system and believes there are 57 birds remaining in ending inventory. However, Arthur neglects to make a final inventory count at the end of the year. An employee accidentally left one of the cages open one night and 10 birds flew away, leaving only 47 birds in ending inventory. Arthur is not aware of the lost canaries.