Beginning inventory, purchases, and sales data for tennis rackets are as follows: Date Line Item Description Units and Cost April 3 Inventory 22 units @ $13 11 Purchase 12 units @ $18 14 Sale 29 units 21 Purchase 9 units @ $17 25 Sale 7 units Complete the inventory record assuming the business maintains a perpetual inventory system, and determine the cost of goods sold and ending inventory using FIFO.