Beginning inventory, purchases, and sales data for tennis rackets are as follows: April 3 Inventory 20 units @ $12 11 Purchase 12 units @ $15 14 Sale 19 units 21 Purchase 12 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 Purchases Goods Sold Inventory Date Qty. Unit Cost Total Cost Qty. Unit Cost Total Cost Qty. Unit Cost Total Cost April 3 S 11 14 21 25 Total Cost of goods sold Ending inventory value