Beginning inventory, purchases, and sales data for tennis rackets are as follows:

Apr.	3		Inventory		12 units @	$45
	11		Purchase		13 units @	$47
	14		Sale		18 units
	21		Purchase		9 units @	$60
	25		Sale		10 units

Complete the subsidiary inventory ledger assuming the business maintains a perpetual inventory system and calculates the cost of merchandise sold and ending inventory using LIFO.

Cost of Purchases Merchandise Sold Inventory Qty Unit Cost Total Cost Qty Unit Cost Total Cost Qty Unit Cost Total Cost 3 12 45 540 11 13 47 611 12 $ 45 $ 540 13 47 $ 611 14 13 47 611 7 45 315 $ $ $ $ 5 45 225 21 9 60 540 7 45 $ 315 9 60 ta 540 25 9 60 ta 540 6 $ 45 $ 270 1 45 45 Total Cost of merchandise sold $ Ending inventory value