Beginning inventory, purchases, and sales data for tennis rackets are as follows: April 3 Inventory 19 units @ $17 11 Purchase 12 units @ $19 14 Sale 23 units 21 Purchase 10 units @ $16 25 Sale 12 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. Cost of Goods Sold Inventory Purchases Date Qty. Unit Cost Total Cost Qty. Unit Cost Total Cost Qty. Unit Cost Total Cost April 3 11 O $ $ 14 $ $ $ 21 O $ 25 Total Cost of goods sold Ending inventory value