Beginning inventory, purchases, and sales data for tennis rackets are as follows: Date Line Item Description Units and Cost April 3 Inventory 21 units @ $13 11 Purchase 15 units @ $14 14 Sale 27 units 21 Purchase 8 units @ $22 25 Sale 11 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.