Beginning inventory, purchases, and sales data for portable game players are as follows: Apr. 1 Inventory 74 units @ $76 10 Sale 61 units 15 Purchase 89 units $79 20 Sale 49 units 24 Sale 14 units 30 Purchase 32 units $84 The business maintains a perpetual inventory system, costing by the last-in, first-out method. Determine the cost of mhachandise sold for each sale and the inventory balance after each sale, presenting the data in the form illustrated in Exhibit 4. Under LIFO, if units are in inventory at two different costs, enter the units with the HIGHER unit cost first in the cost of Merchandise Sold Unit Cost column and LOWER unit cost first in the Inventory Unit Cost column LIFO Method Portable Game Players Cost of Cost of Merchandise Sold Merchandise Sold Unit Cost Total Cost Date Quantity Purchased Purchases Unit Cost Purchases Quantity Total Cost Sold Inventory Quantity Inventory Unit Cost Inventory Total Cost Apr. 1 Apr. 10 Apr. 15 Apr. 20 Apr 24 AD