Blue Spruce Corporation sells one product, with information for July as follows: July 1 4 Inventory Sale 100 units at $15.00 each 80 ugs at $20.00 each 11 Purchase 150 units at $16.20 each 13 Sale 120 units at $18.60 each 20 Purchase 160 units at $17.40 each 27 Sale 100 units at $19.90 each Blue Spruce uses the FIFO cost formula. All purchases and sales are on account. Ignore any estimated returns on purchases and sales.