Birdie Enterprises Pty Ltd (BEPL) has been operating extremely successfully for a number of years. Its entire operations are based on the sole distribution rights in Australia for two models of drivers used by low handicap golfers These are USA manufactured and the new models are known as the Smashaway Launcher and the Smashaway Sizzler and were released in September. BEPL began ordering these two models in late September with the first arrivals early in October when payment was made to the manufacturer. The price which BEPL pays for the drivers can vary as a result of charges by the manufacturer, freight and foreign currency exchange movements. With the release of these new models BEPL managed to sell all superseded models by the end of September. BEPL business model is that it then sells its inventory to a limited number of agents in Australia who then on-sell the inventory to golf professional businesses. The price which BEPL charges its agents can vary as a result of discounts and bulk orders BEPL maintains a perpetual inventory system to control the purchases and sales of all its Smashaway Launcher and the Smashaway Sizzler drivers. The following information has been supplied in respect of these models for October. If a purchase and a sale of inventory occurs on the same day, then assume the purchase occurs first, Round to the nearest dollar EXCEPT FOR COSTS PER UNIT WHICH SHOULD GO TO THE NEAREST CENT. PURCHASES SALES Unit numbers and cost perDate Date uni Units and sale price per unit 450 Launcher at $325 each 390 Launcher at $676 each 120 Sizzler at $699 cach Oct 2 Oct 3 350 Sizzler at $375 cach 400 Launcher at $329 each Oct 10 100 Sizzler at S385 each 30 Launcher at $690 each Oct 5 190 Sizzler at $660 each 775 Launcher at $645 each Oct 12 200 Sizzler at $382 each 480 Sizzler at $655 each 500 Launcher at $340 each 450 Sizzler at $398 each 45 Launcher at $710 each Oct 15 Oct 23 125 Sizzler at S690 each 555 Launcher at $345 each Oct 25 340 Sizzler at $401 each 498 Launcher at $685 each Oct 30 295 Sizzler at $695 each Birdie Enterprises Pty Ltd (BEPL) has been operating extremely successfully for a number of years. Its entire operations are based on the sole distribution rights in Australia for two models of drivers used by low handicap golfers These are USA manufactured and the new models are known as the Smashaway Launcher and the Smashaway Sizzler and were released in September. BEPL began ordering these two models in late September with the first arrivals early in October when payment was made to the manufacturer. The price which BEPL pays for the drivers can vary as a result of charges by the manufacturer, freight and foreign currency exchange movements. With the release of these new models BEPL managed to sell all superseded models by the end of September. BEPL business model is that it then sells its inventory to a limited number of agents in Australia who then on-sell the inventory to golf professional businesses. The price which BEPL charges its agents can vary as a result of discounts and bulk orders BEPL maintains a perpetual inventory system to control the purchases and sales of all its Smashaway Launcher and the Smashaway Sizzler drivers. The following information has been supplied in respect of these models for October. If a purchase and a sale of inventory occurs on the same day, then assume the purchase occurs first, Round to the nearest dollar EXCEPT FOR COSTS PER UNIT WHICH SHOULD GO TO THE NEAREST CENT. PURCHASES SALES Unit numbers and cost perDate Date uni Units and sale price per unit 450 Launcher at $325 each 390 Launcher at $676 each 120 Sizzler at $699 cach Oct 2 Oct 3 350 Sizzler at $375 cach 400 Launcher at $329 each Oct 10 100 Sizzler at S385 each 30 Launcher at $690 each Oct 5 190 Sizzler at $660 each 775 Launcher at $645 each Oct 12 200 Sizzler at $382 each 480 Sizzler at $655 each 500 Launcher at $340 each 450 Sizzler at $398 each 45 Launcher at $710 each Oct 15 Oct 23 125 Sizzler at S690 each 555 Launcher at $345 each Oct 25 340 Sizzler at $401 each 498 Launcher at $685 each Oct 30 295 Sizzler at $695 each