During the year, TRC Corporation has the following inventory transactions. Unit Cost Number Total Cost of Units 51 131 201 Transaction Date Jan. 1 Apr 7 Purchase Jul. 16 Oct. 6 $43 $ 2,193 5,895 9,648 5,439 Beginning inventory Purchase Purchase 45 48 49 494 $ 23,175 For the entire year, the company sells 431 units of inventory for $61 each