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

April $3$ Inventory $18$ units @ $$17$

$11$ Purchase $14$ units @ $$16$

$14$ Sale $24$ units

$21$ Purchase $9$ units @ $$22$

$25$ Sale $12$ 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 FIFO.