B: Xcite Company uses Perpetual Inventory System. The following information is available for the month of March: Mar. 1 Beginning inventory 200 units @$15 Mar. 5 Purchased 80 units @$18 Mar. 10 Sold 120 units @$30 Mar.15 Purchased 140 units @ $20 Mar.25 Sold 100 units @$30 Required: Prepare perpetual inventory record for Xcite Company using LIFO inventory costing method. (11 Marks)