Beginning inventory, purchases, and sales data for tennis rackets are as follows:

April	3		Inventory	18 units	@	$16
	11		Purchase	13 units	@	$15
	14		Sale	17 units
	21		Purchase	12 units	@	$16
	25		Sale	16 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		$