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 inventory record assuming the business maintains a perpetual inventory system, and determine the cost of goods sold and ending inventory using LIFO.