Blossom Company sells two types of pumps. One is large and is for commercial use. The other is smaller and is used in residential swimming pools. The following inventory data is available for the month of March. Units Price per Unit Total Residential Pumps Inventory at Feb. 28: 246 $ 492 $ 121,032 Purchases: March 10 615 $ 554 $ 340,710 March 20 492 $ 584 $ 287,328 March 30 369 $ 615 $ 226,935 Sales: March 15 615 $ 664 $ 408,360 March 25 492 $ 701 $ 344,892 Inventory at March 31: 615 Commercial Pumps Inventory at Feb. 28: 738 $ 984 $ 726,192 Purchases: March 3 738 $ 1,107 $ 816,966 March 12 369 $ 1,169 $ 431,361 March 21 615 $ 1,230 $ 756,450 Sales: March 18 March 29 1,107 738 $ 1,328 $ 1,470,096 $ 1,402 $ 1,034,676 Inventory at March 31: 615 In addition to the above information, due to a downturn in the economy that has hit Blossom's commercial customers especially hard, Blossom expects commercial pump prices from March 31 onward to be considerably different (and lower) than at the beginning of and during March. Blossom has developed the following additional information. Commercial Pumps Net realizable value (per unit) $1,107 Residential Pumps $713