Beginning inventory, purchases, and sales data for tennis rackets are as follows: April 3 Inventory 20 units @ $18 11 Purchase 14 units @ $14 14 Sale 18 units 21 Purchase 9 units @ $21 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 LIFO. Purchases Cost of 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