Beginning inventory, purchases, and sales data for tennis rackets are as follows: April 3 Inventory 20 units @ $17 11 Purchase 14 units @ $15 14 Sale 24 units 21 Purchase 8 units @ $16 25 Sale 14 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. Cost of Goods Sold Inventory Purchases Date Qty. Unit Cost Total Cost Qty. Unit Cost Total Cost Qty. Unit Cost Total Cost April 3 20 $ 17 $ 340 11 14 15 210 20 $ 340 14 24 $ 34 II II II III 21 O Ill bi 25 $ Total Cost of goods sold Ending inventory value