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

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 cost card assuming the business maintains a perpetual inventory system and calculates the cost of merchandise sold and ending inventory using LIFO.

	Purchases				Cost of Merchandise 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 merchandise sold		$		Ending inventory value		$