Beginning inventory, purchases, and sales data for tennis rackets are as follows: April 3 Inventory 21 units $13 11 Purchase 12 units @ $17 14 Sale 17 units 21 Purchase 11 units $20 25 Sale 16 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 LIFO. Cost of Goods Sold Purchases Inventory Unit Cost Date Qty. Total Cost Qty. Unit Cost Qty. Unit Cost Total Cost Total Cost April 3 11 14 21 III 25 3 Total cost of goods sold Ending Inventory value