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

Date Line Item Description Units and Cost

April $3$ Inventory $15$ units @ $$30$

$11$ Purchase $12$ units @ $$27$

$14$ Sale $18$ units

$21$ Purchase $7$ units @ $$25$

$25$ Sale $10$ units

Complete the inventory record assuming the business maintains a perpetual inventory system, and determine the cost of goods sold and ending inventory using LIFO.