Beginning inventory, purchases, and sales data for tennis rackets are as follows: April 3 Inventory 18 units @ $18 11 Purchase 16 units @ $14 14 Sale 23 units 21 Purchase 11 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 LIFO. Cost of Purchases Goods Sold Inventory Date Qty. Unit Cost Total Cost Qty. Unit Cost Total Cost Qty. Unit Cost Total Cost April 3 $ 11 $ $ $ 14 21 $ $ 25 $ $ $ Total Cost of goods sold Ending inventory value $