Current Attempt in Progress Wildhorse Trading Company uses a periodic inventory system and has a beginning inventory as of April 1 of 260 tents. This consists of 260 tents purchased in February at a cost of $430 each. During April, the company had the following purchases and sales of tents. Purchases Sales Date Units Unit Cost Units Unit Price April 3 184 $620 10 06 310 $470 17 24 438 360 620 410 490 30 310 620