Beginning inventory, purchases, and sales data for tennis rackets are as follows: April 3 $45 11 Inventory Purchase Sale $47 14 21 12 units 13 units 18 units 9 units 10 units Purchase $60 25 Sale Complete the inventory cost card assuming the business maintains a perpetual inventory system and calculates the cost of merchandise cold and ending Purchases Cost of Merchandise Sold Date Qty Unit Cost Total Cost Qty Unit Cost Total Cost Qty Inventory Unit Cost Total Cost $ $ April 3 $ 11 $ 5 $ 111 1-1 0-0 $ 14