Beginning inventory, purchases, and sales data for tennis rackets are as follows: April 3 Inventory 18 units $17 11 Purchase 14 units $17 14 Sale 23 units 21 Purchase 13 units @ $17 25 Sale 11 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. Purchases Cost of Goods Sold Inventory Date Qty. Unit Cost Total Cost Qty. Unit Cost Total Cost Qty. Unit Cost Total Cost April 3 18 17.00 323 11 14 BE 21 III 25 Total Cost of goods sold Ending inventory value