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

April	3		Inventory	22 units	@	$12
	11		Purchase	12 units	@	$18
	14		Sale	17 units
	21		Purchase	10 units	@	$18
	25		Sale	16 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 LIFO.

	Purchases				Cost of Goods Sold				Inventory
Date	Qty.	Unit Cost	Total Cost		Qty.	Unit Cost	Total Cost		Qty.	Unit Cost	Total Cost
April 3											$
11		$	$							$	$
										$
14						$	$			$	$
						$
21	fill in the blank 22	$	$							$	$
										$
25						$	$			$	$
						$
					Total Cost of goods sold		$		Ending inventory value		$